The research objective is the development of a theoretical model depicting sources of conflict in near- and offshore outsourcing projects. As previous research in the IT outsourcing conflict domain is scarce, we draw on the literature stream on global virtual teams as a conceptual basis. We transfer an existing model of conflict in global virtual teams to the IT outsourcing domain and enhance our understanding of conflict in global IT outsourcing projects by additional near- and offshore outsourcing specific characteristics. A key finding is that conflict in global IT outsourcing projects is caused by antecedents that go beyond technology mediation. Furthermore, subtle differences exist between near- and offshoring projects concerning the relevance and effect of individual antecedents.