As part of this report, we have evaluated 13 countries for their potential to build Centers of Excellence (CoEs), i.e. to build full,  scalable software engineering teams at affordable costs that can own and drive products and IT workloads. Based on Zinnov's vast experience, all countries included in this report have a proven potential for software engineering talent. The focus of this report, is, however, to evaluate their potential to build CoEs.

Some countries like Ukraine have not been included in the list, owing to recent geopolitical situation in the last few years in those countries.