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Income Tax (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2024 | Dec. 31, 2023
Income Tax [Abstract] |  |
Schedule of Tax on Losses | Tax on losses have been calculated at the rates of tax prevailing in the countries/jurisdictions in which the Group operates.
|  | For the six months ended June 30, |
|  | 2024 |  |  | 2023 |
|  | (Unaudited) |  |  | (Unaudited) |
|  | US$ |  |  | US$ |
Current |  |  |  |  |  |
Charge for the period |  |  | 57,256 |  |  |  | 34,352 |
Deferred |  |  | 203 |  |  |  | - |
Total tax expense for the period |  |  | 57,459 |  |  |  | 34,352 |
| Tax on losses have been calculated at the rates of tax prevailing in the countries/jurisdictions in which the Group operates.
|  | 2023 |  |  | 2022 |  |  | 2021 |
|  | US$ |  |  | US$ |  |  | US$ |
Current |  |  |  |  |  |  |  |  |
Charge for the year |  |  | 64,343 |  |  |  | 28,516 |  |  |  | 26,647 |
Overprovision in prior years |  |  | - |  |  |  | - |  |  |  | (26,778 | )
Deferred (note 24) |  |  | (1,360 | ) |  |  | (280,295 | ) |  |  | (38,042 | )
Income tax expense/(credit) for the year |  |  | 62,983 |  |  |  | (251,779 | ) |  |  | (38,173 | )
Schedule of Loss Before Tax at the Statutory Tax Rate |  | A reconciliation of the tax expense/(credit) applicable to loss before tax at the statutory tax rate for the countries/jurisdictions in which the Group’s operations are domiciled to the tax credit at the Group’s effective tax rate is as follows:
|  | 2023 |  |  | 2022 |  |  | 2021 |
|  | US$ |  |  | US$ |  |  | US$ |
Loss before tax |  |  | (172,537,530 | ) |  |  | (49,693,594 | ) |  |  | (30,970,178 | )
Tax credit at the domestic rates applicable to losses in the countries/jurisdictions where the Group operates |  |  | (3,809,856 | ) |  |  | (7,164,497 | ) |  |  | (5,220,261 | )
Income not subject to tax |  |  | (180,380 | ) |  |  | (134,867 | ) |  |  | (13,785 | )
Expenses not deductible for tax |  |  | 1,511,627 |  |  |  | 4,606,490 |  |  |  | 2,883,631 |
Adjustments in respect of current tax of previous periods |  |  | - |  |  |  | - |  |  |  | (26,778 | )
Tax losses and deductible temporary differences not recognized |  |  | 2,771,027 |  |  |  | 2,448,213 |  |  |  | 2,453,971 |
Tax losses and deductible temporary differences utilized from previous periods |  |  | (282,239 | ) |  |  | (4,352 | ) |  |  | (118,103 | )
Others |  |  | 52,804 |  |  |  | (2,766 | ) |  |  | 3,152 |
Income tax expense/(credit) at the Group’s effective tax rate |  |  | 62,983 |  |  |  | (251,779 | ) |  |  | (38,173 | )

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