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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
SCHEDULE OF EARNING (LOSS) BEFORE INCOME TAX | The Company’s U.S. and foreign loss before income taxes are set forth below: SCHEDULE OF EARNING (LOSS) BEFORE INCOME TAX
|  | 2023 |  |  | 2022 |
|  | December 31, |
|  | 2023 |  |  | 2022 |
United States |  | $ | (10,205,116 | ) |  | $ | (7,251,228 | )
Foreign |  |  | (7,057,703 | ) |  |  | (12,706,165 | )
Total |  | $ | (17,262,819 | ) |  | $ | (19,957,393 | )
SCHEDULE OF INCOME TAX EXPENSE BENEFITS | SCHEDULE OF INCOME TAX EXPENSE BENEFITS
|  | December 31, |
Current: |  | 2023 |  |  | 2022 |
Federal |  | $ | — |  |  | $ | — |
State |  |  | (28,913 | ) |  |  | — |
Foreign |  |  | — |  |  | $ | — |
Total current income tax (expense) benefit |  | $ | (28,913 | ) |  | $ | — |
Deferred: |  |  |  |  |  |  |  |
Federal |  | $ | — |  |  | $ | — |
State |  |  | — |  |  |  | — |
Foreign |  |  | — |  |  |  | 1,486,060 |
Total deferred income tax (expense) benefit |  | $ | — |  |  | $ | 1,486,060 |
Total income tax (expense) benefit |  | $ | (28,913 | ) |  | $ | 1,486,060 |
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES | The Company’s deferred tax assets and deferred tax liabilities consist of the following: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES
|  | 2023 |  |  | 2022 |
|  | December 31, |
|  | 2023 |  |  | 2022 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 10,889,863 |  |  | $ | 8,927,330 |
Stock-based compensation |  |  | 1,185,399 |  |  |  | 1,348,928 |
Research and development capitalized expenses |  |  | 611,245 |  |  |  | 614,041 |
Intangible amortization |  |  | 80,518 |  |  |  | 54,141 |
Other |  |  | 70,730 |  |  |  | 33,453 |
Less valuation allowances |  |  | (12,837,755 | ) |  |  | (10,977,893 | )
Net deferred tax assets |  | $ | — |  |  | $ | — |
SCHEDULE OF OPERATING LOSS CARRY FORWARDS | The Company had the following potentially utilizable net operating loss tax carryforwards: SCHEDULE OF OPERATING LOSS CARRY FORWARDS
|  | 2023 |  |  | 2022 |
|  | December 31, |
|  | 2023 |  |  | 2022 |
Federal |  | $ | 24,268,692 |  |  | $ | 18,349,753 |
State |  | $ | 11,220,065 |  |  | $ | 16,892,754 |
Foreign |  | $ | 17,672,420 |  |  | $ | 16,377,435 |
Net operating loss tax carryforwards |  | $ | 17,672,420 |  |  | $ | 16,377,435 |
SCHEDULE OF EFFECTIVE STATUTORY INCOME TAX RATE | The Company’s effective tax rate varied from the statutory rate as follows: SCHEDULE OF EFFECTIVE STATUTORY INCOME TAX RATE
|  | 2023 |  |  | 2022 |
|  | December 31, |
|  | 2023 |  |  | 2022 |
Federal income tax at the statutory rate |  |  | (21.0 | )% |  |  | (21.0 | )%
State income tax rate (net of federal) |  |  | (1.2 | )% |  |  | (2.6 | )%
Foreign tax rate differential |  |  | (3.0 | )% |  |  | (3.1 | )%
Non-deductible expenses |  |  | 1.4 | % |  |  | (4.0 | )%
Deferred true-up |  |  | 13.2 | % |  |  | — | %
Change in valuation allowance |  |  | 10.8 | % |  |  | 23.3 | %
Effective income tax rate |  |  | 0.2 | % |  |  | (7.4 | )%

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- Definition 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. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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- Definition 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. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
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