No, one taxes the Invoice and believe me the hours are tracked and there will be an Invoice.
Not necessarily. The hours can be listed but there is no way to really tell where those hours were worked. More profit if you charge by the hour at American rates. Even so, many contracts are lump sum or percentage of costs, so there is not absolute necessity to track hours (an owner already knows they are getting a good deal on hours worked overseas, so why track them?)
I’m just saying I don’t think you can easily tariff outsourced work that does not result in a physical product coming into the country.