Occasionally I get asked about the deductibility of conventions and meetings to foreign countries. Attached is an article that provides a good summary. You will note that there is a list of the countries that have preference. Don’t forget, the key to “audit proofing” your records is Documentation... Documentation... Documentation!
http://www.bizactions.com/index.cfm/ba/e100/fa/117057430G1603J2842411P8P1402T1/