Organizations have been operating globally for many years and the realization of the benefits of outsourcing have encouraged firms to explore different areas of the world in search for the suitable suppliers. This study includes the research conducted on the phenomenon of offshore outsourcing. The areas of interest which have been explored include the nature of business operations outsourced, the perceived benefits of outsourcing, the relationship between supplier and buyer when they operate from different countries, the identification of complexities arising in the form of risks affecting both organizations and various mitigation strategies which can be or have been used by the firms. This research is based on the extensive literature review. The data was collected by using secondary data sources. For the purpose of studying the research topics in a specific context, operations of manufacturing firms have been taken into consideration.