Increasingly overseas, according to the Economist magazine. There are still openings in the traditional finance centers -- New York and London. But the growth opportunities appear to be in Hong Kong, Shanghai and Singapore, with Latin America (mainly Brazil) coming on strong. From the job applicant's standpoint, the article notes that promotion opportunities may come more quickly overseas. Also getting a visa is much easier outside the US. Granted salaries are lower, but so are taxes and (often) other costs of living.
Over the long haul one has to wonder whether the financial regulations approved last year in the US also will tilt more companies to shift operations overseas.
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