Emerging markets, particularly in Asia and the Middle East, are booming and many multinational companies are taking on graduates for long-term assignments overseas. This is particularly true of business services such as law and accountancy.

Lovells, the law firm, 73rd on the list, with offices in ten European countries as well as operations across the world, uses its London and overseas offices to train recruits in all aspects of commercial law. Kay Willis, the HR director, says: “During their two-year training contracts, trainees undertake four six-month ‘seats’ and can apply to do one of these in an international office such as Hong Kong or Dubai.”

Joanne Steven, 24, an Oxford law graduate, has just returned from six months in Lovells’ Hong Kong office. She says: “It’s a much smaller office than London and trainees are given a lot more responsibility.

“I was fully involved in client meetings, sometimes even chairing them. And I was drafting large sections of share prospec-tuses. I think I packed a year’s experience into six months.”

The growth in international business means that UK law firms make extensive use of overseas training secondments. This is a two-way process: law firms will also recruit overseas law graduates and bring them to work in London.

Lynn Johansen, the partner responsible for graduate recruitment and development at Clifford Chance, 26th on the list, says: “Opportunities have increased enormously over the last few years.

“About 80 per cent of the 130 law graduates we recruit each year choose to train overseas and many spend a year in two different international offices.

“We also recruit from countries such as Singapore, Canada and Australia. There are 20 different international offices they can go to. Paris, Tokyo, Hong Kong, Dubai and Moscow are all very popular.”

Ishaan Nangia, 25, an Australian law trainee, works for Linklaters, 40th on the list, in its Tokyo office. He is halfway through his six-month secondment. The staff is a mixture of Japanese and Western lawyers who are fluent in Japanese. Nangia is learning the language.

He says: “Japan is fascinating. It’s a completely different culture.” So what is the attraction for an Australian? Nangia says: “It is the opportunity to work for one of the best law firms in the centre of the financial world.”

Opportunities for working abroad are expanding, according to Simon Mitchell, director of DDI Europe, the business leadership consultancy.

Today’s expatriate is likely to be in his or her mid to late twenties. Mitchell says: “A lot of companies transfer people overseas early in their careers as a way of preparing them for globe-trotting management careers.”

Grace Borrelli, managing partner in the international search firm CTPartners, agrees. “We are seeing more graduates taking their first job abroad. We are incredibly busy in Qatar, Bahrain and Dubai as well as Russia and Eastern Europe. When Yahoo moved to Geneva, every single one of the management team signed up to go. That wouldn’t have been the case a few years ago.”

Graduates most likely to be posted will have specialist knowledge and skills not readily available in the host country — and they are expected to work hard for the privilege.

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