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Offshoring is a form of outsourcing where an external provider operates the business function in another country which may or may not be physically geographically offshore. The provision of outsourcing is an important business service in Switzerland, for example. This is especially important for companies who wish to take advantage of privacy, security and tax advantages on offer in the country. Switzerland is a small landlocked country in the centre of Europe without a coastline with the sea and cannot be said to operate strictly offshore. Germany, Italy & Austria are understood to have companies outsourcing business functions to Switzerland and the three countries have land borders with Switzerland.

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