Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of 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,
	2021		2020
Income (loss) before income taxes:
Domestic income (loss)	$	533,225	$	867,361
Foreign income (loss)	196,870		201,046
Total income (loss) before income taxes:	730,095		1,068,407
Provision (benefit) for income taxes:
Current:
Federal	$	—	$	(116,504)
State and local	(1,080)		10,928
Foreign	266,205		82,437
	265,125		(23,139)
Deferred:
Federal	$	1,785	$	131,036
State and local	8,148		(6,209)
Foreign	251,705		(116,007)
	261,638		8,820
Total provision (benefit) for income taxes:	$	526,763	$	(14,319)

Schedule of deferred tax assets and liabilities

	December 31,
	2021		2020
Deferred Tax Assets:
Allowance for receivables	$	20,695	$	34,820
Deferred revenue	500,841		352,087
Share-based compensation	49,191		23,647
Accrued expenses and other liabilities	93,361		331,497
Domestic net operating loss carryforwards	19,516,151		20,072,283
Foreign net operating loss carryforwards	275,671		187,114
Tax credit carryforwards	3,106,022		3,106,022
Capital loss carryforwards	34,736		34,254
Fixed assets	6,491		155,942
Lease liability	—		134,522
Intangibles	87,796		113,932
Sub-total	23,690,955		24,546,120
Valuation allowance	(23,257,645)		(23,222,032)
Total Deferred Tax Assets	433,310		1,324,088
Deferred Tax Liabilities:
Prepaid commissions and other	(57,438)		(113,706)
Tax method changes	—		(429,836)
Right of use asset	—		(105,116)
Deferred state income tax	(387,655)		(408,089)
Foreign withholding taxes	(458,526)		(449,816)
Total Deferred Tax Liabilities	(903,619)		(1,506,563)
Net Deferred Tax Liabilities	$	(470,309)	$	(182,475)

Schedule of effective tax rate reconciliation

	December 31,
	2021		2020
Tax at Federal statutory rate	$	153,320	$	224,366
Increase (reduction) in income taxes resulting from:
State and local taxes	(4,052)		242,992
Non-deductible expenses	22,104		17,416
GILTI	6,708		—
PPP loan forgiveness	(158,340)		—
Net effect of foreign operations	248,931		(96,210)
Uncertain tax positions	(1,499)		(1,706)
Change in valuation allowance	35,614		(474,956)
Foreign withholding taxes	206,323		19,299
Other	17,654		54,480
	$	526,763	$	(14,319)

Schedule of unrecognized tax benefits

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

	2021		2020
Balance at January 1,	$	75,506	$	81,400
Increases to tax positions taken in prior years	—		—
Expiration of statutes of limitation	(5,245)		(5,894)
Translation	9,257		—
Balance at December 31,	$	79,518	$	75,506