Offshoring has become mainstream and a sine qua non of the CIO’s operations. Yet, very little high quality advice is available on an appropriate offshoring strategy. The few firms that claim to provide “objective” offshoring advice are staffed with people who have never handled a real offshore operation in all their lives. Even if they succeed in providing high quality advice on offshoring strategy, they are unwilling and unable to guarantee its operational success. For the first time, ATPL integrates the entire value chain: from providing high quality offshoring strategy - what to offshore, how to offshore, pitfalls to avoid - to actually building the offshore centres in a Build-Operate-Transfer (BOT) mode for companies aspiring to set up their captive offshore centres.