Just a thought, but wouldn't it just be easier and wiser to have a worksheet called "Absolutes" to link into
This way, your other workbooks and worksheets will reference the same location, while you insert and delete rows without worrying about the location of your Absolutes located in one referencing worksheet usable with all workbooks
For example, a tax rate that several cells all over the place uses will always stay correct in its Reference to a tax rate or any other things that never change, or than, say, the rate from 5% to 6%
If so, you go to Absolutes, make the change(s) and move on knowing all references to the tax rate has been updated
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