Is payment made by a US Corporation to other corporation in foreign country for services provided by foreign corporation in foreign country (outsourcing) subject to withholding?

Is foreign corporation subject to file US tax return, even though all the services they provided were outside of the USA?

No.

No, as long as the foreign corporation is not engaged in a U.S. trade or business.

No.

No, as long as the foreign corporation is not engaged in a U.S. trade or business.

Thank you very much IntlTax. You are great.

It is not considered U.S. income so the foreign corp does not have any U.S. filing requirement.

It is not considered U.S. income so the foreign corp does not have any U.S. filing requirement.

Thank you very much...