A business entity who may or may not be physically located in a country, but whose operations and regulation of its operation fall outside the country, primarily because it is incorporated elsewhere.

product or service originating outside of the United States

the ability to send images or paper for manual intensive key entry to low cost locations. Historically these were located in the Caribbean as it was easy to fly documents there and the time zone is the same as for the East Coast. Now, though with the advent of low cost communications, off-shore service bureaus are springin up in India, Sri Lanka, China, Philippines, Mauritius, Zimbabwe and other english speaking locations.