The research revolves around the topic of offshore destinations and role of tax in the decision where to locate TNCs’ investments or relocate employees. This paper exploits rich country-by-country reporting (CbCR) data that banking institutions operating in the EU with annual turnover over 750...

Purpose: Vine growing for the production of wine constitutes one of the major areas of agriculture of the Czech Republic, and in recent years, it has been qualitatively improved. The purpose of this paper is to find out whether oligopolistic market structures have come into being on the...