“…153-171 With these strategies, companies seek to improve their competitiveness, as they draw from the comparative advantages of more competitive domestic or international external suppliers. This is widely corroborated in the economic literature, both theoretically (Grossman and Rossi-Hansberg, 2008;Helpman, 2011), and with empirical evidence (Lo Turco and Maggioni, 2013;Arestei et al, 2013;Bas and Strauss-Kahn, 2011;Díaz-Mora et al, 2018;Martínez-Mora and Merino, 2019). After a previous period beginning in the 1990s, during which material inputs were offshored (Feenstra, 1998;Feenstra and Hanson, 1996;Campa and Golberg, 1997;Hummels et al, 2001;Díaz-Mora et al, 2007), in the first decade of the twenty-first century this offshoring phenomenon expanded to the services sector (Bradford and Kletzer, 2005;Blinder, 2006;Camacho and Rodríguez, 2006;Stratman, 2008;Zeynep and Masini, 2008;Stringlelow et al, 2008;Vivek et al, 2008;Doh et al, 2009;Contractor et al, 2010;Fuster and Martínez-Mora, 2013).…”