Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

Income tax expense reflected in the consolidated statements of operations and other comprehensive loss consists of the following for the year ended December 31, 2013 and the period from inception (April 12, 2012) to December 31, 2012:

		2013		2012
Current expense:
Federal	$	-	$	-
State		-		-
Foreign		-		-
		-		-
Deferred expense:
Federal		-		-
State		-		-
Foreign		-		-
		-		-
Total income tax expense	$	-	$	-

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The components of deferred income tax assets and liabilities as of December 31, 2013 and 2012 are as follows:

	2013		2012
Deferred tax assets:
Net operating loss	$	36,185	$	6,267
Total deferred tax assets		36,185		6,267
Less valuation allowance		(36,185)		(6,267)
	$	-	$	-

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

A reconciliation of tax at United States federal statutory rate to provision for income tax recorded in the financial statements is as follows:

	2013			2012
Tax provision at statutory rate		-34	%		-34	%
Foreign tax rate difference		17	%		17	%
Taiwanese current NOL for which no benefit is realized		17	%		17	%
Effective rate		0	%		0	%