Globalization and the development of new technologies have contributed to the improvement of the attractiveness of many countries for international companies. Indeed, in a rather tense global economic context, outsourcing appears to be the solution to obtain economies of scale and therefore reduce costs. But if a few years ago, outsourcing opportunities were mainly based on the low cost of labor, today they are based on specific strengths such as: the differentiation of service offers, risks and market potential, skills, environment, quality of infrastructure, cultural and linguistic affinitie