PL EN


2016 | 50 | 1 |
Article title

Przedsiębiorstwo międzynarodowe w raju podatkowym: wybór i priorytetyzacja atrakcyjnych inwestycyjnie lokalizacji

Content
Title variants
Languages of publication
EN
Abstracts
EN
The aim of this article is to indicate and characterise the determinants of the location decisions made by international business companies. The article presents the definitions and different types of international business companies. The final part of the article is devoted to the holding company and tax determinants of its location. On the basis of the data on American foreign direct investments in holding companies, the attractiveness of particular holding company locations is assessed.
PL
Celem artykułu jest wskazanie i opisanie determinant decyzji lokalizacyjnych podejmowanych przez spółki międzynarodowe. W opracowaniu przedstawiono definicja i kategorie spółek międzynarodowych. Końcowa część została poświęcona spółkom holdingowym i determinantom podejmowanych przez te spółki decyzji lokalizacyjnych. Na przykładzie danych dotyczących amerykańskich bezpośrednich inwestycji zagranicznych w spółki holdingowe oceniono atrakcyjność inwestycyjną poszczególnych lokalizacji dla tej kategorii spółek międzynarodowych.
Year
Volume
50
Issue
1
Physical description
Dates
published
2016
online
2016-04-03
Contributors
References
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Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.ojs-doi-10_17951_h_2016_50_1_459
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