Large companies using offshore for tax exemption

Most big companies are using offshore branches of companies to get tax reductions. Companies such as IBM and Microsoft have billions of dollars stored away in many offshore locations. Escaping millions of dollars being paid to the US tax system and they never are going to pay taxes in US for the income originating outside US as long as they don't want the money in US banks.
An article describing the situation - Business Week.

China

If you thought that China did most of its business for other countries then you were right, but only since the year 2012. Before that as much china was used for business process outsourcing and other means of outside business such as export. The percentage of outbound business stepped over the 50% mark only after the year 2011.

India

Altho India's BPO sector isn't quite so developed as the one in China, its still growing rapidly and more of each years collage students are involved in the field. Right now the BPO contribution to the GDP is a bit more that one percent, but the number should grow in the coming years. As India is developing at enormous rate.

Unites States

The US is a big user of other country offered business process outsourcing services. Especially big companies thrive on the lower taxation of their products and services, escaping large part of US taxation system.

Eastern Europe

Countries such as Germany and Spain could one day be a large part of the BPO sector. Right now the education quality and the ones qualified to work in this field take up a larger number that the current in India. We may jet see and emerging field in Europe.