TY - JOUR
TI - Trends in Polish foreign direct investment targeted at the service sector
AU - Stanowska-Hirsch, Agnieszka
TI - Trends in Polish foreign direct investment targeted at the service sector
AB - 
	The aim of this article is to examine the trends in Polish FDI targeted at the service sector, paying particular 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 of Poland), EUROSTAT, and UNCTAD. The research shows the growing importance of the service sector in Polish FDI. This is consistent with general FDI trends. The industry structure of Polish FDI 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 optimise the tax burden. This phenomenon applies to Polish companies controlled by both foreign and domestic capital. An intensification of the process of fiscal optimisation by use of offshore subsidiary companies has been particularly noticeable in recent years.
VL - 2017
IS - Volume 36
PY - 2017
SN - 2300-6102
C1 - 2353-9496
SP - 144
EP - 156
DO - 10.4467/23539496IB.17.010.7458
UR - https://ejournals.eu/en/journal/ibage/article/tendencje-w-rozwoju-polskich-bezposrednich-inwestycji-zagranicznych-kierowanych-do-sektora-uslug
KW - Polish OFDI
KW - foreign direct investment
KW - services
KW - investment expansion
KW - fiscal optimisation