Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of income tax domestic and international components

	For the Years Ended
	December 31,
	2021			2020
Domestic	$	(15,078,170	)	$	(8,635,341	)
International		(5,269,682	)		(2,269,144	)
	$	(20,347,852	)	$	(10,904,485	)

Schedule of income tax benefits provision

	For the Years Ended
	December 31,
	2021			2020
Deferred tax benefits:
Domestic:
Federal	$	1,503,577		$	1,289,907
State		499,136			427,689
International		547,944			541,614
		2,550,657			2,259,210
Change in valuation allowance		(2,527,453	)		(2,238,783	)
Net income tax benefit	$	23,204		$	20,427

Schedule of united states federal statutory rate

	For the Years Ended
	December 31,
	2021			2020
US Federal statutory rate		21.0	%		21.0	%
Difference between domestic and foreign federal rates		(0.5	)%		(0.6	)%
State and provincial taxes, net of federal benefits		5.2	%		6.0	%
Permanent differences:
Stock-based compensation		(5.8	)%		(0.8	)%
Change in the fair value of derivatives and accrued issuable equity		(6.4	)%		(4.6	)%
Loss on extinguishment		-			(1.0	)%
Other		(0.8	)%		0.7	%
Change in valuation allowance		(12.4	)%		(20.5	)%
Effective income tax rate		0.3	%		0.2	%

Schedule of deferred tax assets and liabilities

	As of December 31,
	2021			2020
Deferred tax assets:
Net operating loss carryforwards	$	9,395,986		$	6,352,809
Organizational costs deferred for tax purposes		-			3,068,651
Accrued compensation not currently deductible		169,222			224,931
Accrued interest		146,636			-
Other		(1	)		62,829
		9,711,843			9,709,220
Deferred tax liabilities:
Difference between book and tax basis related to:
Technology license		(375,671	)		(404,507	)
Acquired in-process research and development		(3,267,854	)		(3,242,750	)
Other		(639,726	)		(21,072	)
		(4,283,251	)		(3,668,329	)
Deferred tax assets and liabilities		5,428,592			6,040,891
Valuation allowance		(9,072,118	)		(9,709,220	)
Deferred tax assets and liabilities, net	$	(3,643,526	)	$	(3,668,329	)

Schedule of valuation deferred tax assets

	For the Years Ended
	December 31,
	2021			2020
Beginning of period	$	(9,709,220	)	$	(4,979,276	)
Allowance established in connection with the recording of deferred tax assets acquired resulting from the following transactions:
- Business combination in 2020 described in Note 5		-			(2,491,161	)
Change in valuation pursuant to the tax provision		(2,527,453	)		(2,238,783	)
True-up to a prior year’s tax return		3,164,555			-
End of period	$	(9,072,118	)	$	(9,709,220	)