Manila and Cebu City are in the third and eighth spots, respectively, of the top 100 global outsourcing destinations ranked by Tholons, a services globalization and investment advisory firm, reports GMA News. Manila, went up one rank from fourth place in 2012, and has overtaken New Delhi. It follows Indian cities Bangalore and Mumbai. Meanwhile, Cebu City also went up one spot and pushed Dublin from eighth place. Also included in the Top 100 list are Davao at No. 70; Sta. Rosa City, Laguna at No. 84; Iloilo at No. 93; Bacolod City at No. 94; and Baguio City, a new entrant at No. 99.