EN
The article aims at elucidating the role of international corporations in the fragmentation of manufacturing processes in Poland through the influence the former exert on the scale of bilateral trade of Poland with the economies of OECD. A theoretical model assuming full specialization of a vertically integrated corporation is used in the empirical analysis. The obtained results do not corroborate the existence of a statistically relevant relation between the number of corporations and the volume of bilateral trade. Moreover, the values of variables that reflect the relative implementation of production factors by the trading countries seem to contradict the assumption concerning the full specialization in production processes which is the core of the model.