Employing Non-US Freelancers

What are the tax liabilities

[gopi]

I am planning to use offshore web developers /link hunters ( mainly from india)

I understand that this expense is a valid business deductible . But what are the US tax implications of the freelancers .

I think theoretically anyone in the world has to pay IRS tax on a US source of income . But how the IRS can enforce it ( especially if they dont have any US presence ) .

[jeremy goodrich]

Document as best you can, etc. I don't have any experience ( yet ) with this one, but perhaps another US based person that's employed over seas help could shed some light for the two of us...