As a result of scientific development, liberalization of the global economy and transformation of multinational enterprises, off shoring of business services has become a crucial area of international collaboration. The evaluation of location attractiveness of the Polish economy shows a rapid decline in financial factors combined with a growth in quality and availability of human resources. The off -shoring of business services to Poland can be largely attributed to multinational enterprises and has been performed in a form of foreign direct investment. Moreover, the analysis of the offshoring process suggests a significant increase in a pace of business services transfer to Poland between 2004 and 2008, as well as a considerable decline after 2008. The main outcomes of business services off shoring include: foundation of business entities specialized in delivery of business services and subsequent development of the business service sector, a significant export growth and an increased employment in related are.