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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Taxes [Abstract]

Schedule of Income Tax Expense

For the years ended December 31, 2023, 2022 and 2021 income tax expense all of which is foreign current tax expense was as follows:

		January 1 - Dec 31,				January 1 - Dec 31,				January 1 - Dec 31,
		2023				2022				2021
Current:
Federal			--				--				--
State			--				--				--
Foreign			--				--				(887,648	)
Total			--				--				(887,648	)
Deferred:
Federal			--				--				--
State			--				--				--
Foreign			--				--				--
Total			--				--				--
Total income tax expense			--				--				--

Schedule of Loss Before Income Tax Expense

For the years ended December 31, 2023,2022 and 2021 loss before income tax expense consists of the following:

		January 1 - Dec 31,				January 1 - Dec 31,				January 1 - Dec 31,
		2023				2022				2021
U.S. operations			(3,348,514	)			(4,199,652	)			(1,934,339	)
Foreign operations			(30,466,205	)			(10,046,226	)			(11,650,507	)
Total			(33,814,719	)			(14,245,878	)			(13,584,846	)

Schedule of Net Deferred Tax Assets and Liabilities

The components of Group’s net deferred tax assets and liabilities are as follows:

		Dec 31, 2023				Dec 31, 2022
Deferred tax assets:
Net operating loss carryforwards			6,735,213				3,678,381
Other current assets			214,120				776,016
Stock-based compensation			833,584				565,018
Operating lease liabilities			172,133				548,732
Financial liabilities			110				173,587
Accounts receivable, net			164,722				121,417
Accrued expenses and other current liabilities			589,247				89,475
Other non-current liabilities			81,465				71,445
Total deferred tax assets			8,790,594				6,024,071
Deferred tax liabilities:
Property, equipment and deposits, net			(2,577,631	)			(1,428,847	)
Operating lease right of use assets			(255,935	)			(687,993	)
other current assets			(36,910	)			--
Other			(321,030	)			(26,798	)
Total deferred tax liabilities:			(3,191,506	)			(2,143,638	)
Less valuation allowance			(5,599,088	)			(3,880,433	)
Net deferred tax assets			--				--

Schedule of Changes in Tax Valuation Allowance

The following table reflects changes in tax valuation allowances for the years ended December 31, 2023,2022 and 2021.

		2023				2022				2021
January 1,			3,880,433				2,735,881				1,413,050
Net change in the valuation allowance			1,718,655				1,144,552				1,322,831
- Additions recognized in the income statement			1,718,655				1,224,430				2,645,495
- Translation adjustments			--				(79,878	)			(1,322,664	)
December 31,			5,599,088				3,880,433				2,735,881

Schedule of Reconciles the Differences Between the Statutory U.S. Income Tax Rate to Effective Tax Rate

The following table reconciles the differences between the U.S. federal statutory income tax rate to the Groups’ effective tax rate for the years ended December 31, 2023, 2022 and 2021:

		%				2023				%				2022				%				2021
Loss before income tax expense:							(33,814,719	)							(14,245,878	)							(13,584,846	)
Income tax benefit at statutory rate			21				7,101,091				21				2,991,634				21				2,852,818
Tax exempt income			--				--				--				--				1				71,360
Nondeductible expenses			(11	)			(3,799,970	)			(5	)			(777,764	)			(10	)			(1,347,007	)
Currency remeasurement adjustments			(7	)			(2,455,462	)			(4	)			(555,212	)			--				--
Change in valuation allowance			(5	)			(1,718,655	)			(9	)			(1,224,430	)			(20	)			(2,645,495	)
Effect of different tax rates			3				872,997				(3	)			(434,228	)			(2	)			(286,748	)
Change in tax rates			--				--				--				--				3				467,424
Effective tax rate / income tax expense:			--				--				--				--				(7	)			(887,648	)

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

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