Deduct expenses for software written overseas

[tk1977]

Dear Deane,

I have a tiny software development company in CT. I am the only one employee of my LLC here in the USA. I have few developers in Ukraine and Russia. They write software for clients here in the USA. The clients pay to my LLC but then I send money to Russia and Ukraine. Nowadays I use MoneyGram or Western Union and very rarely Wire transfer from my bank account to theirs personal accounts overseas. Is there any way to make those payment to the developers tax deductible for IRS tax purposes?
I would greatly appreciate if you can give me just a little hint on how to handle this situation the right way.

Respectfully,
Taras