In this paper, we propose to investigate the role played by trust in structuring and shaping offshoring processes and to explore how cultural differences interfere within this interfim relationship. We have built upon the conception of trust as an organizing principle to address the two levels : the individual level and the organizational level. A case study has been conducted within a European Information Services Provider, its Tunisian offshore unit, and some European clients. Our findings indicate that trust is perceived as an influencing factor when it is situated at the interorganizational level and not at the interpersonal level. The role of culture has not been perceived in the same way by the two offshoring partners. While cultural differences are identified as an enabling factor in shaping and enhancing the inter-firm relationship by individuals belonging to the offshore unit (Tunisian culture), it has been considered as a constraining factor by the global vendor and the clients (European culture).