You need to be aware if your business is covered by anti-kickback legislation, if it does business in the United States (even though the company and the dinner may be in other countries).

For example, in my field (medical equipment), the cost of the dinner needs to be "moderate", for business purposes only. We cannot entertain spouses. In many cities, we limited to $50 or $75 per person. In some states, (New York), we cannot spend more than $25 per person total in a year. We can't even buy a cup of coffee for a government employee (like a VA hospital).

The penalties include not being able to sell to anyone who takes Medicare (basically, every hospital in the USA) and criminal penalties, including prison.