The whole issue with offshore workers is complicated. No, the IRS rules probably wouldn't apply (I say probably because I'm not an employment law attorney, meaning I could be wrong.)
That said, the whole outsourcing thing is starting to get much more complicated than it was when Tim Ferriss first released 'The 4 Hour Work Week'. There are multiple instances of legislation and restrictions both at the federal and state levels that are aimed at discouraging offshore outsourcing in order to bring jobs back to the U.S.
There is a good article that shows just how complicated it can be here
But my issue is more about the message this guy is sending to potential clients. He doesn't state that he's talking about offshore assistants/employees. He calls them virtual assistants. So every PC looking for more info about working with a Virtual Assistant on YouTube is going to stumble across his too slick video and then come to me (or you) and be expecting to train us.