Off-Shoring, Specialization and R&D

The article analyzes off-shoring processes in order to find new ways for developing taxation planning oriented to prevention of asset outflow beyond Russian jurisdiction due to the taxation system restructuring. The authors showed the necessity to decline the appeal of off-shore for entities of economic activity based on rational taxation legislation. They substantiate the topicality of researching the taxation system restructuring in Russia, which fosters business development and new taxation mechanism designing providing conditions for reduction of off-shore development. Key forms of taxation incentive were investigated in order to identify possibilities of their impact on de-off-shoring processes and grounding the necessity of developing a new taxation mechanism for extending tax payments on growth of capital till the completion of the investment process. The article considers the taxation manoeuvre towards increasing the taxation base and its feasibility in Russian conditions. The article describes priorities of Russian taxation policy and its improvement in today’s circumstances of complicated geopolitical situation and sanction restrictions. The authors come to the conclusion about Russia transition to a row of innovation countries and put forward a set of measures aimed at creating optimal conditions of all economic agents’ involvement in innovation activity and filling economy with innovation content. Among key results of the research we should mention grounding taxation system restructuring, which stimulates business development and designing practical recommendations aimed at improvement of the mechanism of taxation impact on off-shore processes.

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2. Off-Shoring Customer Service: A New Global Order

Working the Night Shift ◽

10.1515/9780804775502-003 ◽

2020 ◽

pp. 27-47

Keyword(s):

Customer Service ◽

Global Order ◽

Off Shoring

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Offshore Vendors’ Software Development Team Configurations

Journal of Global Information Management ◽

10.4018/jgim.2011070101 ◽

2011 ◽

Vol 19 (3) ◽

pp. 1-29

Author(s):

Suranjan Chakraborty ◽

Saonee Sarker ◽

Sudhanshu Rai ◽

Suprateek Sarker ◽

Ranganadhan Nadadhur

Keyword(s):

Software Development ◽

Distributed Teams ◽

Team Members ◽

Development Team ◽

Configuration Theory ◽

Home Location ◽

Distributed Team ◽

Different Types ◽

The One ◽

Off Shoring

This research uses configuration theory and data collected from a major IT vendor organization to examine primary configurations of distributed teams in a global off-shoring context. The study indicates that off-shoring vendor organizations typically deploy three different types of configurations, which the authors term as thin-at-client, thick-at-client, and hybrid. These configurations differ in terms of the size of the sub-teams in the different distributed locations and the nature of the ISD-related tasks performed by the distributed team members. In addition, the different configurations were compared on their inherent process-related and resource-related flexibilities. The thick-at-client configuration emerged as the one that offers superior flexibility (in all dimensions).However, additional analysis also revealed contingencies apart from flexibility that may influence the appropriateness of the distributed ISD team configuration, including the volatility of the client organization’s environment and the extent to which the ISD tasks can be effortlessly moved to the vendor’s home location.

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Satellite phone development through an off-shore, outsourcing partnership: Client and vendor experiences

Journal of Information Technology Teaching Cases ◽

10.1177/2043886920951199 ◽

2020 ◽

pp. 204388692095119

Author(s):

V Sridhar ◽

Selvaraj Vadivelu

Keyword(s):

Development Strategy ◽

Satellite Communications ◽

Third Party ◽

Strategic Decision ◽

High Tech ◽

Technical Solution ◽

Product Management ◽

Partner Organization ◽

Tactical Decisions ◽

Off Shoring

Product development outsourcing and off-shoring, especially in a high-technology industry such as Satellite Communications, is done by carefully considering the choice of the partner and the operating business model. From the satellite communications company’s (Client’s) perspective, outsourcing and off-shoring work is a strategic decision that involves considering whether to have a captive off-shore center for resource augmentation or outsource to a third-party partner organization. Furthermore, there are decisions regarding choosing a suitable trustworthy partner organization, pricing models, and the viability of a long-term relationship that involves in-life product management and protection of Intellectual Property ownership. From the partner’s (Vendor’s) viewpoint, there are several strategic and tactical decisions involving technical solution and engineering development strategy, selecting a mutually acceptable pricing model, and analyzing the risks involved in developing the high-tech product away from customer location. This case analyzes the outsourcing and off-shoring engagement between a leading provider of satellite communications and a product engineering services company in India. This case brings out the strategic perspectives of the client–vendor engagement in building a satellite communications product.

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