INCOME TAXES (Details) - Income tax expense - USD ($)	12 Months Ended
	May 31, 2020	May 31, 2019
Current:
U.S. Federal
Foreign Taxes Subsidiaries	(6,590)	(13,437)
State and local	(800)	(800)
Total current	(7,390)	(14,237)
Deferred:
U.S. Federal		(10,000)
State and local
Total deferred		(10,000)
Income tax expense	$ (7,390)	$ (24,237)