Tendencje w rozwoju polskich bezpośrednich inwestycji
zagranicznych kierowanych do sektora usług
Trends in Polish foreign direct investment targeted at the service sector
Author(s): Agnieszka Stanowska-HirschSubject(s): National Economy, Business Economy / Management
Published by: Wydawnictwo Uniwersytetu Jagiellońskiego
Keywords: Polish OFDI; foreign direct investment; services; investment expansion; fiscal optimisation
Summary/Abstract: The aim of this article is to examine the trends in Polish FDI targeted at the service sector, payingparticular attention to the structural changes within the FDI and their deployment for tax optimisation.The research was based on statistical data from Narodowy Bank Polski (Central Bank ofPoland), EUROSTAT, and UNCTAD. The research shows the growing importance of the servicesector in Polish FDI. This is consistent with general FDI trends. The industry structure of PolishFDI is dominated by holding companies geographically concentrated in offshore financial centres.This indicates that the aim of their activities is to use transnational mechanisms to optimisethe tax burden. This phenomenon applies to Polish companies controlled by both foreign and domesticcapital. An intensification of the process of fiscal optimisation by use of offshore subsidiarycompanies has been particularly noticeable in recent years.
Journal: International Business and Global Economy
- Issue Year: 36/2017
- Issue No: 1
- Page Range: 144-156
- Page Count: 13
- Language: Polish
