I would be careful about becoming too enamored with the pay scale differences in the two countries. I think you will find that it is not as easy as you think to "outsource" your work. Many companies who have outsourced have brought their technology inhouse - JP Morgan being the biggest company to do so. Although they used a US company to outsource to they experience was still the same - underestimating management time and effort to oversee the relationship and losing control of the process