This paper contributes to the recent debate on trade in tasks, drawing on insights from the theory of the firm as well as recent developments in trade theory. Recent empirical literature suggests that between 20 and 30 per cent of all jobs in key OECD countries could be digitised and offshored. This study offers a cluster analysis which documents that offshorable and non-offshorable tasks tend to be performed together across occupations. Therefore, when assessing the offshorability of a job, one needs to take into account all tasks being performed by the worker and the gains from fragmenting jobs versus the benefits of multi-tasked workers (taylorism versus toyotism). Furthermore, one needs to distinguish between fragmentation of production and fragmentation of jobs.