In the USA-IRS milieu,
Consider these two examples: Sally is self-employed. Her business has various clients.
So in the new tax year 2018 under whatever rules apply in 2018,
Sally flies to Japan to see a large client. Sally purchases $50 of chocolates to take and distribute to the team (say, 5 people), since they like US chocolate.
Sally has a large client in California. At Xmas she sends the three principals each a $100- bottle of liquor. It is 120- each including Fedex.
In both cases they are completely real clients, each spending six figures to Sally during the business year.
What's the deal on this in the US ... is it a deductible expense?
(I've noticed around the world, different national authorities see "business-gifts" as either a disallowed complete scam, or totally normal. What's the US situation?)