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February 8, 2011 | 
“For business support functions (such as shared services and business process outsourcing) the Philippines has taken over the lead in the global ranking from India, after having challenged the top position for several years.
This is the first time that India is not in the leading position for these activities. The Philippines offers a similarly attractive business environment for international business support functions as India, but has not had the same labor cost increases as have occurred in various Indian ‘hot spots’ in recent years.”
–pages 6 to 7, IBM Global Location Trends Annual Report, October 2010
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