I would appreciate a bit of advice in the following situation:
There is a foreign company that will perform consulting services for a U.S. company, when this foreing company invoices its services, will it suffer a TAX deduction from the paying client (US Company)?

Thanks for the help.

The U.S. company CAN claim a tax deduction for payment for services rendered by a foreign company, as long as the foreign company is identified as the recipient of the payment to both the IRS and the foreign company's home country tax authority.