ENThe book is a result of a four-year research project regarding operations of foreign- owned firms in business services. I treat this publication as an opportunity to put my detailed findings regarding the operations of foreign-owned firms in ABS industry in the V4 economies into a broader global context. The inference in the research project was carried out using two groups of research methods: qualitative and quantitative. The former approach was used to determine the cognitive framework, to analyse the institutional environment, and to identify a set of potential determinants of FDI inflows into the business services sector and their implications. The qualitative analysis was particularly useful in determining changes in economic policies of governments and their strategic plans for the coming years. At this stage, I also analysed legal acts related to the operations of foreign investors in the business services sector. The aims of the research were to identify determinants, effects and longevity of the investment projects in ABS.This book goes beyond traditional understanding of FDI, international trade or business services. All of the elements have been blended together in order to present the full picture of global sourcing of knowledge-intensive business services. It is also a result of many meetings with representatives of authorities responsible for attracting foreign investors in ABS to particular economies, members of associations of offshoring companies, managers of foreign-owned companies operating in ABS. Conclusions of the book are also a result of numerous discussions with scholars during academic conferences and research seminars. In the course of working on the project I have spent many hours talking to leaders of offshoring units. The main layers of the book are business and economics. However, the issue of offshoring is very interdisciplinary. Therefore, to deliver the complete picture, explanations rooted in history, political science, sociology, anthropology or geography will be included. It is because the book is about people, companies and places. Many issues presented in this book are illustrated using information on business events. Thanks to such an approach, the reader will have a full view on the issue of offshoring in the globalised economy. Pure economic or business approach might lead to biased conclusions. I also see the accompanying approach as increasing complexity of analysing the phenomenon. However, the global economy is complex and it was a challenge to simplify some issues.