INCOME TAXES (Tables)

6 Months Ended

Jun. 30, 2017

INCOME TAXES

Schedule of reconciliation of the income tax expense at the statutory income tax rate to the Company's income taxes

	Three Months Ended June 30,						Six Months Ended June 30,
	2017			2016			2017			2016
Loss before income taxes	$	(500,528	)	$	(26,639	)	$	(818,168	)	$	(28,296	)
United States statutory income tax rate	34		%	34		%	34		%	34		%
Income tax credit computed at statutory corporate income tax rate	(170,180		)	(9,057		)	(278,177		)	(9,621		)
Reconciling items:
Effect of different tax jurisdictions	45,046			2,457			73,635			2,547
Non-deductible expenses	28,860			6,600			45,816			7,074
Change in valuation allowance	97,668			—			161,439			—
Effect of tax exemption granted to Porter Consulting	(1,086		)	—			(1,887		)	—
Income tax expense	$	(308	)	$	—		$	(826	)	$	—