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RELOCATING staff to Switzerland is unlikely to keep down wages in a firm's information-technology department. IT managers there raked in an average of $140,960 last year, making them the highest paid in the 35 countries surveyed by Mercer, a consultancy. European countries take six places in the top ten. It is clear why so many IT jobs are outsourced to developing countries. Managers in India earn just $25,000 a year. Only companies in Vietnam, Bulgaria and the Philippines pay less.

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