Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of income (loss) before income taxes

Information pertaining to the Company’s income (loss) before income taxes and the applicable provision for income taxes is as follows:

	December 31,
	2022	2021
Income (loss) before income taxes:
Domestic income (loss)	$(1,698,610)	$287,640
Foreign income (loss)	110,113	196,870
Total income (loss) before income taxes:	$(1,588,497)	$484,510
Provision (benefit) for income taxes:
Current:
Federal	$—	$—
State and local	4,841	(1,080)
Foreign	138,275	266,205
	143,116	265,125
Deferred:
Federal	$1,785	$1,785
State and local	1,022	8,148
Foreign	64,535	251,705
	67,342	261,638
Total provision (benefit) for income taxes:	$210,458	$526,763

Schedule of Deferred Tax Assets and Liabilities

	December 31,
	2022	2021
Deferred Tax Assets:
Allowance for receivables	$6,190	$20,695
Deferred revenue	340,933	500,841
Share-based compensation	49,091	49,191
Accrued expenses and other liabilities	37,912	93,361
Domestic net operating loss carryforwards	19,388,081	19,567,724
Foreign net operating loss carryforwards	400,302	275,671
Tax credit carryforwards	3,106,022	3,106,022
Capital loss carryforwards	—	34,736
Fixed assets	8,628	6,491
Intangibles	54,278	87,796
Sec. 174 Capitalized Costs	433,448	—
Sub-total	23,824,885	23,742,528
Valuation allowance	(23,438,852)	(23,309,218)
Total Deferred Tax Assets	$386,033	$433,310
Deferred Tax Liabilities:
Prepaid commissions and other	(27,010)	(57,438)
Deferred state income tax	(365,240)	(387,655)
Foreign withholding taxes	(434,720)	(458,526)
Unrealized Foreign Exchange Gains	(96,714)	—
Total Deferred Tax Liabilities	$(923,684)	$(903,619)
Net Deferred Tax Liabilities	$(537,651)	$(470,309)

Schedule of Effective Tax Rate Reconciliation

The effective tax rate before income taxes varies from the current statutory federal income tax rate as follows:

	December 31,
	2022	2021
Tax at Federal statutory rate	$(333,585)	$101,747
Increase (reduction) in income taxes resulting from:
State and local taxes	79,182	(4,052)
Non-deductible expenses	18,374	22,104
GILTI	—	6,708
PPP loan forgiveness	—	(158,340)
Net effect of foreign operations	120,806	248,931
Uncertain tax positions	(9,768)	(1,499)
Change in valuation allowance	129,634	87,187
Foreign withholding taxes	63,941	206,323
Prior Period True-ups	147,363	—
Other	(5,489)	17,654
	$210,458	$526,763

Schedule of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits, excluding interest and penalties, is as follows:

	2022	2021
Balance at January 1,	$79,518	$75,506
Increases to tax positions taken in prior years	—	—
Expiration of statutes of limitation	(8,221)	(5,245)
Translation	—	9,257
Balance at December 31,	$71,297	$79,518