It is common for companies to outsource part of their business process to other companies based elsewhere to cut costs. India has been the top destination for years due to its English language advantage, according to A.T. Kearney's 2017 Global Services Location Index released in September.

China, ranking second on the list, is also attractive to international companies, as testified by Apple, which set up research and development centers in both Beijing and Shenzhen in 2016.

Let's take a look at the ranking.

No 10 Colombia

Participants dressed as Santa Claus attend the XXVII Car Festival before going downhill in a homemade cart in the Santa Elena Municipality, near Medellin, Antioquia department, Colombia, on Dec 18, 2016. [Photo/VCG]