Argentum 47 (ARGQ) 10-Q 12 May 17 2017 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2017	May 12, 2017
Document And Entity Information
Entity Registrant Name	GLOBAL EQUITY INTERNATIONAL INC
Entity Central Index Key	1,533,106
Document Type	10-Q
Document Period End Date	Mar. 31, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		395,879,011
Trading Symbol	GEQU
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2,017

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Current Assets
Cash	$ 14,773	$ 66,523
Accounts receivable	85,173	21,800
Prepaids	16,401	35,788
Other current assets	7,426	8,794
Total current assets	123,773	132,905
Investments, cost	3,085,322	3,085,322
Fixed assets, net	7,428	10,215
Total assets	3,216,523	3,228,442
Current Liabilities
Accounts payable and accrued liabilities	228,231	172,538
Accrued contingencies and penalties	195,148	196,509
Accounts payable and accrued liabilities - related parties	132,394	53,748
Deferred revenue	200,000	200,000
Accrued interest	305,569	304,569
Notes payable - net of discount of $17,083 and $70,000, respectively	725,435	840,018
Fixed price convertible note payable - net of discount of $37,578 and $2,647, respectively	156,672	47,353
Total current liabilities	1,943,449	1,814,735
Total liabilities	1,943,449	1,814,735
Commitments and contingencies (Note 10)
Stockholders' Equity
Preferred stock: 50,000,000 shares authorized; $0.001 par value, 45,000,000 designated as series “B” convertible preferred shares, 45,000,000 and 45,000,000 issued and outstanding, respectively.	45,000	45,000
Common stock: 950,000,000 shares authorized; $0.001 par value: 385,654,335 and 374,475,775 shares issued and outstanding, respectively.	385,655	374,476
Additional paid in capital	8,414,653	8,197,449
Accumulated deficit	(7,572,234)	(7,203,218)
Total stockholders' equity	1,273,074	1,413,707
Total liabilities and stockholders' equity	$ 3,216,523	$ 3,228,442

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Debt discount net	$ 17,083	$ 70,000
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	45,000,000	45,000,000
Preferred stock, shares outstanding	45,000,000	45,000,000
Common stock, shares authorized	950,000,000	950,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares issued	385,654,335	374,475,775
Common stock, shares outstanding	385,654,335	374,475,775
Convertible Series B Preferred Stock [Member]
Preferred stock, shares designated	45,000,000	45,000,000
Convertible Notes Payable [Member]
Debt discount net	$ 37,578	$ 2,647

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Income Statement [Abstract]
Revenue	$ 106,713	$ 843,528
General and administrative expenses	55,676	56,278
Salaries	199,204	195,780
Professional services	53,114	64,154
Depreciation	2,787	2,848
Total operating expenses	310,781	319,060
(Loss) / income from operations	(204,068)	524,468
Other income (expenses):
Interest expense	(1,000)
Amortization of debt discount	(66,740)	(11,667)
Loss on conversion of notes into common stock	(79,629)
Gain on transfer of preferred stock		1,454
Loss on extinguishment of debt and other liabilities	(17,301)	(25,119)
Exchange rate loss	(279)	(1,392)
Total other expenses	(164,949)	(36,724)
Net (loss) / income	$ (369,017)	$ 487,744
Net (loss) income per common share - basic and diluted	$ 0	$ 0
Weighted average number of common shares outstanding - basic and diluted	377,848,394	776,176,962

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Cash flows from operating activities
Net (loss) / income	$ (369,017)	$ 487,744
Adjustments to reconcile net (loss) / income to net cash used in operating activities
Depreciation	2,787	2,848
Securities paid for services		1,817
Securities received as payment for services and deferred securities recorded as revenues		(695,995)
Gain on transfer of preferred stock		(1,454)
Loss on conversion of notes into common stock	79,629
Loss on extinguishment of debt and other liabilities	17,301	25,119
Amortization of debt discount	66,740	11,667
Changes in operating assets and liabilities:
Accounts receivable	(63,373)	(60,033)
Prepaids	19,387	31,411
Other current assets	818	(8)
Accounts payable and accrued liabilities	55,693	60,089
Accrued contingencies and penalties	(1,361)
Accounts payable and accrued liabilities - related parties	78,646	173,836
Deferred revenue		(27,500)
Accrued interest	1,000
Net cash (used in) provided by operating activities:	(111,750)	9,541
Cash Flows used in investing activities:
Office furniture and equipment, net		(452)
Net cash used in investing activities		(452)
Cash flows from financing activities:
Proceeds from loans - related parties		5,724
Repayment of loans - related parties		(700)
Proceeds from notes payable	60,000
Net cash provided by financing activities	60,000	5,024
Net (decrease) increase in cash	(51,750)	14,113
Cash at Beginning of Period	66,523	42,163
Cash at End of Period	14,773	56,276
Supplemental disclosure of cash flow information:
Cash paid for interest
Cash paid for income taxes
Supplemental disclosure of non-cash investing and financing activities:
Notes payable converted into shares	100,000
Debt discount and issuance costs recorded on notes payable	$ 48,754

Organization and Nature of Oper

Organization and Nature of Operations	3 Months Ended
	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Nature of Operations	Note 1 - Organization and Nature of Operations Global Equity Partners, Plc. (“GEP”), a private company, was organized under the laws of the Republic of Seychelles on September 2, 2009. Global Equity International Inc. (the “Company” or “GEI”), a reporting company since June 21, 2012, was organized under the laws of the state of Nevada on October 1, 2010. On November 15, 2010, GEP executed a reverse recapitalization with GEI. On August 22, 2014, we formed a Dubai subsidiary of GEP called GE Professionals DMCC. On June 10, 2016, GEI incorporated its wholly owned subsidiary, called GEP Equity Holdings Limited (“GEP EH”), under the laws of the Republic of Seychelles. On March 14, 2017, the Company´s board of directors unanimously voted to transfer the ownership of GE Professionals DMCC (Dubai) to GEP EH. Revenue is generated from business consulting services and employment placements.

Basis of Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Note 2 - Basis of Presentation The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the United States Securities and Exchange Commission for interim financial information. Accordingly, they do not include all the information and disclosures necessary for a comprehensive presentation of financial position, results of operations, or cash flows. It is management’s opinion, however, that all material adjustments (consisting of normal recurring adjustments) have been made which are necessary for a fair financial statements presentation. The unaudited interim consolidated financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K, which contains the audited financial statements and notes thereto, together with the Management’s Discussion and Analysis, for the year ended December 31, 2016. The interim results for the period ended March 31, 2017 are not necessarily indicative of results for the full fiscal year.

Going Concern

Going Concern	3 Months Ended
	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	Note 3 - Going Concern The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. These consolidated financial statements do not include any adjustments relating to the recovery of the recorded assets or the classification of the liabilities that might be necessary should the Company be unable to continue as a going concern. As reflected in the accompanying consolidated financial statements, the Company had a net loss of $369,017 and net cash used in operations of $111,750 for the three months ended March 31, 2017; and a working capital deficit of $1,819,676 as of March 31, 2017. It is management’s opinion that these factors may raise substantial doubt about the Company’s ability to continue as a going concern for a period of twelve months from the issue date of this report. The ability for the Company to continue its operations is primarily dependent on: a) Continually engaging with new clients which over the years have become consistent. b) Consummating and executing current engagements. Whilst the Company´s current engagements are being consummated and executed, the Company may also have to resort to borrowing additional funds with certain related parties, such as management, and also third party funders to sustain the Company’s existence. In addition, in the event that operating cash flows are slowed, the Company would reduce its overheads wherever possible and any monies owed to the management can be forgiven, if necessary. The Company´s deferred revenue, $200,000 at March 31, 2017, is non-refundable hence once certain contractual milestones are achieved or contractual terms pass over time, as applicable, on each individual engagement a proportion of deferred revenue will become revenue for the Company and therefore no cash outlays are required for these liabilities. The two largest debts (The Able Foundation loan & Eden loan) stated on our current liabilities are non-collateralized and non-convertible loans. However, Able Foundation has a judgment against the Company, which is currently under appeal (See Note 10).

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 4 - Summary of Significant Accounting Policies Principles of Consolidation Global Equity International Inc. is the parent company of its two 100% owned subsidiaries called Global Equity Partners Plc. and GEP Equity Holdings Limited. GEP Equity Holdings Limited is the parent company of its 100% owned subsidiary, GE Professionals DMCC (Dubai). All significant inter-company accounts and transactions have been eliminated in consolidation. Use of Estimates The preparation of consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation, or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate could change in the near term due to one or more future non-confirming events. Accordingly, the actual results could differ from those estimates. Significant estimates in the accompanying financial statements include allowance for doubtful accounts and loans, estimates of fair value of securities received for services, estimates of fair value of securities held, depreciation of fixed assets, valuation allowance on deferred tax assets, derivative valuations, and equity valuations for non-cash equity grants. Risks and Uncertainties The Company’s operations are subject to significant risk and uncertainties including financial, operational, competition and potential risk of business failure. The risk of social and governmental factors is also a concern since the Company is headquartered in Dubai. Cash The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. At March 31, 2017 and at December 31, 2016 the Company had no cash equivalents. Accounts Receivable and Allowance for Doubtful Accounts The Company recognizes accounts receivable in connection with the services provided. The Company recognizes an allowance for doubtful accounts based on an analysis of current receivables aging and expected future write-offs, as well as an assessment of specific identifiable customer accounts considered at risk or uncollectible. There was no allowance for bad debt at March 31, 2017 and December 31, 2016. Foreign currency policy The Company’s accounting policies related to the consolidation and accounting for foreign operations are as follows: The accompanying consolidated financial statements are presented in U.S. dollars. The functional currency of the Company’s Dubai subsidiary is the Arab Emirates Dirham (AED). All foreign currency balances and transactions are translated into United States dollars “$” and/or “USD” as the reporting currency. Assets and liabilities are translated at the exchange rate in effect at the balance sheet date. Revenues and expenses are translated at the average rate of exchange prevailing during the reporting period. Equity transactions are translated at each historical transaction date spot rate. Translation adjustments arising from the use of different exchange rates from period to period are included as a component of our stockholders’ equity (deficit) as “Accumulated other comprehensive income (loss)”. Since the AED is pegged to the U.S. dollar, translation gains and losses are always De Minimis, therefore a statement of comprehensive income (loss) is not presented. Gains and losses resulting from foreign currency transactions are included in the statement of operations. Investments (A) Classification of Securities Marketable Securities At the time of the acquisition, a marketable security is designated as held-to-maturity, available-for-sale or trading, which depends on the ability and intent to hold such security to maturity. Securities classified as trading and available-for-sale are reported at fair value, while securities classified as held-to-maturity are reported at amortized cost. Any unrealized gains and losses are reported as a component of other comprehensive income (loss). Realized gains (losses) are computed on a specific identification basis and are reflected in the statement of operations. Cost Method Investments Securities that are not classified as marketable securities are accounted for under the cost method. These securities are recorded at their original cost basis and are subject to impairment testing. (B) Other than Temporary Impairment The Company reviews its equity investment portfolio for any unrealized losses that would be deemed other than temporary and require the recognition of an impairment loss in income statement. If the cost of an investment exceeds its fair value, the Company evaluates, among other factors, general market conditions, the duration and extent to which the fair value is less than cost, and the Company’s intent and ability to hold the investments. Management also considers the type of security, related-industry and sector performance, as well as published investment ratings and analyst reports, to evaluate its portfolio. Once a decline in fair value is determined to be other than temporary, an impairment charge is recorded and a new cost basis in the investment is established. If market, industry, and/or investee conditions deteriorate, the Company may incur future impairments. The Company did not record any permanent impairment during the three months ended March 31, 2017 or March 31, 2016. Fixed Assets Fixed assets are stated at cost of acquisition less accumulated depreciation. Depreciation is provided based on estimated useful lives of the assets. Cost of improvements that substantially extend the useful lives of assets can be capitalized. Repairs and maintenance expenses are to be charged to expense when incurred. In case of sale or disposal of an asset, the cost and related accumulated depreciation are removed from the consolidated financial statements. Beneficial Conversion Feature For conventional convertible debt where the rate of conversion is below market value, the Company records any “beneficial conversion feature” (“BCF”) intrinsic value as additional paid in capital and related debt discount. When the Company records a BCF, the relative fair value of the BCF is recorded as a debt discount against the face amount of the respective debt instrument. The discount is amortized over the life of the debt. If a conversion of the underlying debt occurs, a proportionate share of the unamortized amounts is immediately expensed. Debt Issue Costs The Company may pay debt issue costs in connection with raising funds through the issuance of debt whether convertible or not or with other consideration. These costs are recorded as debt discounts and are amortized over the life of the debt to the statement of operations as amortization of debt discount. Original Issue Discount If debt is issued with an original issue discount, the original issue discount is recorded to debt discount, reducing the face amount of the note and is amortized over the life of the debt to the statement of operations as amortization of debt discount. If a conversion of the underlying debt occurs, a proportionate share of the unamortized amounts is immediately expensed. Valuation of Derivative Instruments ASC 815 “Derivatives and Hedging” requires that embedded derivative instruments be bifurcated and assessed, along with free-standing derivative instruments such as warrants, on their issuance date and measured at their fair value for accounting purposes. In determining the appropriate fair value, the Company uses the Black-Scholes option pricing formula. Upon conversion of a note where the embedded conversion option has been bifurcated and accounted for as a derivative liability, the Company records the shares at fair value, relieves all related notes, derivatives and debt discounts and recognizes a net gain or loss on debt extinguishment. Revenue Recognition We recognize revenue from the services we provide in accordance with ASC Topic 605, Revenue Recognition We receive consideration in the form of cash and/or securities. We recognize cash consideration as revenues as the services are performed either on a pro rata basis or on a milestone basis. Securities received as consideration are often earned at a point in time when the specified event occurs and the securities are issued to us. Therefore, we measure and recognize these securities received at fair value on the date of receipt. If securities are received in advance of completion of our services, the fair value will be recorded as deferred revenue and recognized as revenue as the services are completed. All revenues are generated from clients whose operations are based outside of the United States. At March 31, 2017 and December 31, 2016, the Company had the following concentrations of accounts receivable with customers: Customer March 31, 2017 December 31, 2016 PDI 23.48 % 91.74 % DUO 3.29 % 8.26 % SCL 11.74 % 0 % FAD 19.94 % 0 % DHG 41.55 % 0 % 100 % 100 % For the three months ended March 31, 2017 and 2016, the Company had the following concentrations of revenues with customers: Customer March 31, 2017 March 31, 2016 PDI 0 % 36.65 % QFS 0 % 54.16 % INSCX 0 % 4.74 % GPL 0 % 1.19 % EEC 24.74 % 3.26 % DUO 0.94 % 0 % SCL 9.37 % 0 % TLF 12.05 % 0 % FAD 15.92 % 0 % AGL 3.83 % 0 % DHG 33.16 % 0 % 100 % 100 % Deferred Revenue Deferred revenue represents fees that have been received by the Company for requested services that have not been completed. Following table illustrates the movement in deferred revenue during the three months ended March 31, 2017 and the year ended December 31, 2016: Balance, December 31, 2016 $ 200,000 New payments received during the period - Cash deferred revenue recognized as revenue during the period - Securities deferred revenue recognized as revenue during the period - Balance, March 31, 2017 $ 200,000 Share-based Payments The Company recognizes all forms of share-based payments to employees, including stock option grants, warrants and restricted stock grants at their fair value on the grant date, which is based on the estimated number of awards that are ultimately expected to vest. Share based payment awards issued to non-employees for services rendered are recorded at either the fair value of the services rendered or the fair value of the share-based payment, whichever is more readily determinable as of the measurement date. Amounts received prior to the measurement date are adjusted to fair value at each reporting period until a measurement date is achieved. The grants are amortized on a straight-line basis over the requisite service periods, which is generally the vesting period Share based payments, excluding restricted stock, are valued using a Black-Scholes pricing model. When computing fair value, the Company considered the following variables: ● The risk-free interest rate assumption is based on the U.S. Treasury yield for a period consistent with the expected term of the share based payment in effect at the time of the grant. ● The expected term is developed by management estimate. ● The Company has not paid any dividends on common stock since inception and does not anticipate paying dividends on its common stock in the near future. ● The expected volatility is based on management estimates which are based upon our historical volatility. ● The forfeiture rate is based on historical experience. Earnings per Share The basic net earnings (loss) per share are computed by dividing net income (loss) by weighted average number of shares of common stock outstanding during each period. Diluted earnings (loss) per share are computed by dividing net income (loss) by the weighted average number of shares of common stock and common stock equivalents outstanding during the period. As at March 31, 2017 and December 31, 2016, the Company had common stock equivalents of 12,897,059 and 2,941,176 common shares respectively, in the form of fixed price convertible notes, which, if converted, would be dilutive. See Note 7(E). These common stock equivalents were not included in the computation of diluted net loss per share because the effects would have been anti-dilutive due to the net losses. Fair Value of Financial Assets and Liabilities The Company measures assets and liabilities at fair value based on an expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market participants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level. The following are the hierarchical levels of inputs to measure fair value: ● Level 1: Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. ● Level 2: Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. ● Level 3: Unobservable inputs reflecting the Company’s assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. The carrying amounts reported in the balance sheet for prepaid expenses, accounts receivable, accounts payable, accounts payable to related parties and loans payable to related parties, approximate fair value based on the short-term nature of these instruments. The Company measures its derivative liabilities at fair market value on a recurring basis and measures its non-marketable securities at fair value on a non-recurring basis. Consequently, the Company had gains and losses reported in the statement of operations. The following is the Company’s assets and liabilities measured at fair value on a recurring and nonrecurring basis at March 31, 2017 and December 31, 2016, using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3): March 31, 2017 December 31, 2016 Level 3 – Non-Marketable Securities – Non-recurring $ 3,085,322 $ 3,085,322 The following section describes the valuation methodologies the Company uses to measure financial instruments at fair value: Marketable Securities Non-Marketable Securities at Fair Value on a Nonrecurring Basis Management believes that an “other-than-temporary impairment” would be justified, as according to ASC 320-10 an investment is considered impaired when the fair value of an investment is less than its amortized cost basis. The impairment is considered either temporary or other-than-temporary. The accounting literature does not define other-than-temporary. It does, however, state that other-than-temporary does not mean permanent, although, all permanent impairments are considered other-than-temporary. The literature does provide some examples of factors, which may be indicative of an “other-than-temporary impairment”, such as: ● the length of time and extent to which market value has been less than cost; ● the financial condition and near-term prospects of the issuer; and ● the intent and ability of the holder to retain its investment in the issuer for a period of time sufficient to allow for any anticipated recovery in market value. Management believes that the fair value of its investment has been correctly measured, as the length of time that the stock has been less than cost is nominal. Changes in Level 3 assets measured at fair value for the three months ended March 31, 2017 were as follows: Balance, December 31, 2016 3,085,322 Realized and unrealized gains (losses) - Securities received for services during the period - Sales and settlements during the period - Impairment loss - Balance, March 31, 2017 $ 3,085,322 Recent Accounting Pronouncements There are no new accounting pronouncements that have any impact on the Company’s financial statements other than discussed below: In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606). This update is intended to improve the financial reporting requirements for revenue from contracts with customers by providing a principle-based approach. The core principle of the standard is that revenue should be recognized when the transfer of promised goods or services is made in an amount that the entity expects to be entitled to in exchange for the transfer of goods and services. The update also requires disclosures enabling users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. On July 9, 2015, the FASB voted to defer the effective date of this guidance by one year. On March 17, 2016, the FASB issued ASU 2016-08, Revenue from Contracts with Customers (Topic 606), Principal versus Agent Considerations, which clarifies how an entity determines if it is a principal or an agent for each specified good or service promised to the customer, the nature of each specified good or service, and how an entity that is principal obtains control of a good and service provided by another party involved in providing goods or services to a customer. In April 2016, the FASB issued ASU 2016-10, Revenue from Contracts with Customers (Topic 606), Identifying Performance Obligations and Licensing, which clarifies the guidance related to whether goods or services are distinct within the context of contract and therefore a performance obligation and the timing and pattern of revenue recognition for IP licenses. In May 2016, the FASB issued ASU 2016-12, Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients, which provides clarifying guidance in certain narrow areas and added some practical expedients. In December 2016, the FASB issued ASU 2016-20, Revenue from Contracts with Customers (Topic 606): Technical Corrections and Improvements, which provides clarifying guidance in certain technical areas. The standard and related amendments will be effective for financial statements issued by public companies for interim and annual reporting periods beginning after December 16, 2018. Early adoption of the standard is permitted, but not before the original date of financial statements issued by public companies for interim and annual reporting periods beginning after December 16, 2017. We currently do not plan to early adopt this guidance and are evaluating the potential impact of this guidance on our consolidated financial statements as well as transition methods. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flow (Topic 230). This update is intended to reduce diversity in practice in how certain transactions are classified in the statement of cash flows. The update provides new guidance regarding the classification of debt prepayment or debt extinguishment costs, settlement of zero-coupon debt instruments, contingent consideration payments made after a business combination, proceeds from the settlement of insurance claims, proceeds from the settlement of corporate-owned life insurance policies including bank-owned life insurance policies, distributions received from equity method investments, beneficial interests in securitized transactions, and separately identifiable cash flows and application of the predominance principle. This standard will be effective for financial statements issued by public companies for the annual and interim periods beginning after December 15, 2017. Early adoption of the standard is permitted. The standard will be applied in a retrospective approach for each period presented. We have completed an initial evaluation of this standard, which requires cash payments for debt prepayment or debt extinguishment costs should be classified as cash outflows for financing activities. We have determined that there were no cash payments involved in debt extinguishment during the three months ended March 31, 2017, hence there will be no potential impact on our financial statements due to this update. We will continue to evaluate the potential impact of this guidance on our consolidated financial statements. In February 2016, the FASB issued ASU 2016-02 “Leases (Topic 842)” (“ASU 2016-02”). The FASB issued ASU 2016-02 to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. Under ASU 2016-02, a lessee will recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-to-use asset representing its right to use the underlying asset for the lease term. The amendments of this ASU are effective for reporting periods beginning after December 15, 2018, with early adoption permitted. An entity will be required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. Management currently does not plan to early adopt this guidance and is evaluating the potential impact of this guidance on the consolidated financial statements as well as transition methods. In January 2016, the FASB issued ASU 2016-01, “Financial Instruments—Overall (Topic 825-10): “Recognition and Measurement of Financial Assets and Financial Liabilities.” ASU 2016-01 amends the guidance on the classification and measurement of financial instruments. Some of the amendments in ASU 2016-01 include the following: 1) requires equity investments (except those accounted for under the equity method of accounting or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income; 2) simplifies the impairment assessment of equity investments without readily determinable fair values by requiring a qualitative assessment to identify impairment; 3) requires public business entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes; and 4) requires an entity to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk when the entity has elected to measure the liability at fair value; among others. For public business entities, the amendments of ASU 2016-01 are effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Company is currently evaluating the effects of ASU 2016-01 on its consolidated financial statements and disclosures.

Investments

Investments	3 Months Ended
	Mar. 31, 2017
Investments in and Advances to Affiliates, Schedule of Investments [Abstract]
Investments	Note 5 – Investments The Company, through its subsidiaries Global Equity Partners Plc. (GEP) and GEP Equity Holdings Limited (GEP EH), holds the following common equity securities in private and reporting companies as at March 31, 2017 and December 31, 2016: March 31, 2017 December 31, 2016 Company No. of Shares Book value No. of Shares Book value Status M1 Lux AG 2,000,000 $ - 2,000,000 $ - Private Company Monkey Rock Group Inc. 1,500,000 - 1,500,000 - Reporting Company – OTC Voz Mobile Cloud Limited 3,200,000 - 3,200,000 - Private Company Arrow Cars International Inc. 3,000,000 3,000 3,000,000 3,000 Private Company Direct Security Integration Inc. 400,000 - 400,000 - Private Company Primesite Developments Inc. 5,606,521 1,781,521 5,606,521 1,781,521 Private Company Duo World Inc. 3,481,133 880,850 3,481,133 880,850 Reporting Company – OTC Quartal Financial Solutions AG 2,271 419,365 2,271 419,365 Private Company 19,189,925 $ 3,084,736 19,189,925 $ 3,084,736 The Company, through its subsidiary GEP Equity Holdings Limited (GEP EH), holds the following preferred equity securities in private and reporting companies as at March 31, 2017 and December 31, 2016: March 31, 2017 December 31, 2016 Company No. of Shares Book value No. of Shares Book value Status Duo World Inc. 136,600 $ 136 136,600 $ 136 Reporting Company – OTC Primesite Developments Inc. 450,000 450 450,000 450 Private Company 586,600 $ 586 586,600 $ 586 At March 31, 2017, there were no identifiable events or changes in circumstances that had a significant adverse effect on the value of the investments; hence, no impairment is required as of March 31, 2017.

Fixed Assets

Fixed Assets	3 Months Ended
	Mar. 31, 2017
Property, Plant and Equipment [Abstract]
Fixed Assets	Note 6 – Fixed Assets Following table reflects net book value of fixed assets as of March 31, 2017 and December 31, 2016: March 31, 2017 December 31, 2016 Useful Life Furniture and Equipment $ 38,815 $ 38,815 3 to 5 years Accumulated depreciation $ (31,387 ) $ (28,600 ) Net fixed assets $ 7,428 $ 10,215 Depreciation expense for the three months ended March 31, 2017 and March 31, 2016, was $2,787 and $2,848, respectively.

Debt & Accounts Payables

Debt & Accounts Payables	3 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
Debt & Accounts Payables	Note 7 – Debt & Accounts Payables (A) Accounts Payables and other accrued liabilities The following table represents breakdown of accounts payable as of March 31, 2017 and December 31, 2016, respectively: March 31, 2017 December 31, 2016 Accrued salaries and benefits $ 125,426 $ 89,184 Accounts payables 102,805 83,354 $ 228,231 $ 172,538 (B) Accrued Contingencies and Penalties Following is a breakdown of accrued liabilities as at March 31, 2017 and December 31, 2016, respectively: March 31, 2017 December 31, 2016 Provision for potential damages - See Note 7(D) $ 184,656 $ 184,656 Provision for late filing fee of 2013 Tax return 10,492 10,492 Other - 1,361 $ 195,148 $ 196,509 (C) Accounts Payable and Accrued Liabilities – Related Parties The following table represents the accounts payable and accrued expenses to related parties as of March 31, 2017 and December 31, 2016, respectively: March 31, 2017 December 31, 2016 Accrued salaries and benefits $ 132,229 $ 52,587 Expenses payable 165 1,161 $ 132,394 $ 53,748 (D) Notes Payable Following is the summary of all non-convertible notes, net of debt discount, including the accrued interest and accrued liabilities as at March 31, 2017: Date of Note Principal (net of debt discount) Accrued Interest Accrued Liabilities Total Payable October 9, 2013 $ 120,420 $ 106,196 $ 184,656 $ 411,272 October 17, 2013 319,598 160,402 - 480,000 November 26, 2013 - 37,971 - 37,971 October 13, 2016 132,084 - - 132,084 December 6, 2016 153,333 - - 153,333 Balance, March 31, 2017 $ 725,435 $ 304,569 $ 184,656 $ 1,214,660 ● On October 9, 2013, the Company secured a two-month loan for GBP 75,000 (equivalent to $120,420) with the understanding that the Company will issue 10,000 common restricted shares, issued to the lender on December 7, 2013, and also repay 35,000 GBP (equivalent to $56,196) in lieu of interest. As the principal and interest was not paid back to the lender on time, the Company compensated the lender with an additional 20,000 common restricted shares and for this the lender agreed to a five-month extension. This stock compensation was issued to the lender also on December 12, 2013. This loan is currently in default. Total accrued interest as at March 31, 2017 is $106,196. The Company also accrued $184,656 provision for potential damages due to the ongoing litigation in the Dubai Courts as of March 31, 2017 and December 31, 2016, which is included in “Accrued contingencies and penalties” in the accompanying consolidated balance sheet. (See Note 7(B) and 10) Principal Accrued Interest Accrued Liabilities Balance, December 31, 2016 $ 120,420 $ 106,196 $ 184,656 Repayments - - - Interest accrued - - - Balance, March 31, 2017 $ 120,420 $ 106,196 $ 184,656 ● On October 17, 2013, the Company secured a three-month bridge loan for 200,000 GBP (equivalent to $319,598) with the agreement to repay the principal plus 5% per month interest on or before January 18, 2014. The note holder received, as a form of guarantee, 1,600,000 shares of Direct Security Integration Inc. and the note holder is currently trying to sell these shares. The shares used as a form of guarantee formed part of the assets of our Company. On September 18, 2015, the Company and the note holder agreed to amend the previous terms of the agreement and both parties agreed on the new terms whereby the company is now liable to pay $500,000 as full and final payment of the October 17, 2013 loan principal, accrued interest, and all other related penalties. This repayment will not accrue any further interest or penalties. As a result, the Company has reversed the excess accrued interest and monitoring fee payable amounting to $660,578 recognized as a gain on settlement; leaving the principal loan balance of $319,598 and accrued interest balance $180,402 of as on September 30, 2015. On December 21, 2015, the company repaid first installment of the accrued interest amounting to $20,000; leaving the accrued interest balance of $160,402 and principal loan balance $319,598 of as on December 31, 2015. The remaining installments totaling to $480,000, as per the amended agreement, have not been paid as of March 31, 2017. Loan granted in 2013 $ 319,598 Interest accrued in 2013 39,602 Balance at December 31, 2013 $ 359,200 Interest accrued in 2014 390,197 Balance at December 31, 2014 $ 749,397 Monitoring fee accrual 124,175 Interest accrued in 2015 287,006 Interest repayment (20,000 ) Excess interest and monitoring fee gain (660,578 ) Balance at December 31, 2015 $ 480,000 Interest accrued during the year - Balance at December 31, 2016 $ 480,000 Interest accrued during the period - Balance at March 31, 2017 $ 480,000 ● On October 13, 2016, the Company secured a six-month non-convertible loan for $135,000 carrying an original issue discount of $30,000. In addition, the company agreed to pay $5,000 to the note holder to cover their legal costs and the interest will not be accrued on the outstanding principal balance unless an event of default occurs. During the three months ended March 31, 2017, $2,500 of the debt issuance costs and $15,000 of the debt discount balance was amortized to income statement, leaving an unamortized issue cost and discount balance of $2,916. Principal loan amount $ 135,000 Original issue discount (30,000 ) Issuance costs (5,000 ) Amortization of OID and issuance costs 32,084 Balance at March 31, 2017 $ 132,084 (Net of unamortized discount and issue costs of $2,916) Subsequent to the three months ended March 31, 2017, after receipt of $135,000 from Mammoth Corporation (New Lender) on April 13, 2017, St. George (Previous Lender) assigned and transferred to the Mammoth Corporation all of its rights, title and interest in and to the promissory note initially issued by GEQU to St. George Investments LLC in the amount of $135,000 dated October 13, 2016. The Company re-negotiated the loan terms with new lender (Mammoth Corporation) after the above assignment and issued a restated 9 months fixed price convertible promissory note amounting to $162,000 dated April 13, 2017. The terms of this exchanged note were a one-time 20% increase in the principal loan of $27,000, increasing the principal sum from $135,000 to $162,000. The new lender also has a right, at any time after the issue date of the revised note until the outstanding balance has been paid in full, to convert all or any part of the outstanding balance into common shares of the Company at a fixed conversion price of $0.012. Fair value of the Company´s stock as on the date of exchange was $0.0106. Hence, there was no beneficial conversion feature (BCF) of the Note, as the agreed conversion price is higher than the fair value of the Company´s stock as on April 13, 2017. The Company accounted for this exchange as a debt extinguishment of previous note dated October 13, 2016 and $27,000 was recognized as loss on debt extinguishment. (See Note 11). ● On December 6, 2016, the Company secured a six-month non-convertible loan for $167,500 carrying an original issue discount of $37,500. In addition, the company agreed to pay $5,000 to the note holder to cover their legal costs and the interest will not be accrued on the outstanding principal balance unless an event of default occurs. During the three months ended March 31, 2017, $2,500 of the debt issuance costs and $18,750 of the debt discount balance was amortized to income statement, leaving an unamortized issue cost and discount balance of $14,167. Principal loan amount $ 167,500 Original issue discount (37,500 ) Issuance costs (5,000 ) Amortization of OID and issuance costs 28,333 Balance at March 31, 2017 $ 153,333 (Net of unamortized discount and issue costs of $14,167) (E) Fixed Price Convertible Notes Payable Following is the summary of all fixed price convertible notes, net of debt discount, including the accrued interest as at March 31, 2017: Date of Note Principal (net of debt discount) Accrued Interest Total Payable July 1, 2016 $ - $ - $ - February 6, 2017 28,599 1,000 29,599 February 23, 2017 128,073 - 128,073 Balance, March 31, 2017 $ 156,672 $ 1,000 $ 157,672 ● On August 27, 2015, the Company secured a six-month non-convertible loan for $135,000 carrying an original issue discount of $30,000. In addition, the company agreed to pay $5,000 to the note holder to cover their legal costs and the interest will not be accrued on the outstanding principal balance unless an event of default occurs. During the three months ended March 31, 2016, $1,667 of the debt issuance costs and $10,000 of the debt discount balance was amortized to income statement, leaving an unamortized issue cost and discount balance of $0. On March 18, 2016, the Company entered into an exchange agreement with the same lender whereby original purchase agreement dated August 27, 2015 was exchanged with the new agreement to extend the loan repayment term until April 17, 2016. The total exchange price for $135,000 of principal of the Old Note was as follows: ● $135,000 principal of New Note, and ● an issuance of 1,000,000 common shares to the lender as exchange shares. Also, in the new note, there was an addition of a conversion option that the lender has right at any time after the exchange date until the outstanding balance has been paid in full, to convert all or any part of the outstanding balance into common shares of the Company at a fixed conversion price of $0.025. There was no beneficial conversion feature as the conversion price was higher than the current market value of the Company´s stock at that time. Since a conversion option was added to the note in the March 18, 2016 modification, this modification was accounted for as a debt extinguishment on that date and $25,200 was recognized as loss on debt extinguishment. On April 28, 2016, St. George decided not to opt for converting the principal loan to common shares. Instead, on April 28, 2016, the Company renegotiated the loan terms, further extending the repayment to July 1, 2016. The terms of this further extension were a one-time 10% interest payment of $13,500 to be added to the principal of $135,000 and the issuance of 3,000,000 common shares. The Company accounted for this further extension as a debt extinguishment of previous extension dated March 18, 2016 and $58,200 was recognized as loss on debt extinguishment comprising of $13,500 of interest payment and $44,700 for issuance of 3,000,000 common shares of the Company valued at a fair value of $0.0149 on the date of new exchange. On July 1, 2016, after receipt of $148,500 from Mammoth Corporation (New Lender), St. George (Previous Lender) assigned and transferred to the Mammoth Corporation all of its rights, title and interest in and to the promissory note initially issued by the Company to St. George Investments LLC in the amount of $148,500 dated April 28, 2016. The Company re-negotiated the loan terms with new lender (Mammoth Corporation) after the above assignment and issued a restated 9-month convertible promissory note amounting to $163,350 dated July 1, 2016. The terms of this exchanged note were a one-time 10% increase in the principal loan of $14,850, increasing the principal sum from $148,500 to $163,350. The new lender also has a right, at any time after the issue date of revised note until the outstanding balance has been paid in full, to convert all or any part of the outstanding balance into common shares of the Company at a fixed conversion price of $0.017. The fair value of stock as on the date of exchange was $0.0197. This indicated a beneficial conversion feature (BCF) of the Note as the conversion price is lower than the fair value of the Company´s stock as on July 1, 2016. The Company accounted for the difference arising due to BCF amounting to $25,944 as a debt discount with a corresponding effect to additional paid in capital. Interest on unpaid principal balance shall not accrue during the term of the note unless an event of default occurs. The Company accounted for this exchange as a debt extinguishment of previous note dated April 28, 2016 and $14,850 was further recognized as loss on debt extinguishment. On September 16, 2016, the note holder partially converted $59,500 of the note to the common shares of the Company at an agreed fixed price of $0.017 per share. As a result of this conversion, the Company issued 3,500,000 common shares to Mammoth Corporation. On December 1, 2016, the note holder partially converted $53,850 of the note to the common shares of the Company at an agreed fixed price of $0.017 per share. As a result of this conversion, the Company issued 3,167,647 common shares to Mammoth Corporation. On February 2, 2017, the Company issued 5,000,000 common shares to Mammoth Corporation in order to settle remaining payable balance in full amounting to $50,000. The Company verbally agreed to a conversion price of $0.01 per share other than the contractual fixed price of $0.017 per share, in order to fully settle this obligation; thereby $39,324 was recognized as a loss on conversion of this note and remaining debt discount balance arising due to BCF amounting to $2,647 was fully amortized on the date of final conversion. ● On February 6, 2017, the Company secured from a private individual, a nine-month fixed price convertible loan amounting to $60,000 having an interest at 10% per annum and an agreed fixed conversion price of $0.012 per share. Fair value of the Company´s stock as on the date of exchange was $0.0198. This indicated a beneficial conversion feature (BCF) of the Note as the conversion price is lower than the fair value of the Company´s stock as on February 6, 2017. The Company accounted for the difference arising due to BCF amounting to $39,000 as a debt discount with a corresponding effect to additional paid in capital. During the three months ended March 31, 2017, the company amortized $7,599 of debt discount balance arising due to BCF, leaving un-amortized debt discount balance of $31,401 as of March 31, 2017. The outstanding convertible note balance amounted to $60,000 as of March 31, 2017. ● On August 25, 2016, the Company secured a six-month non-convertible loan for $167,500 carrying an original issue discount of $37,500. In addition, the company agreed to pay $5,000 to the note holder to cover their legal costs and the interest will not be accrued on the outstanding principal balance unless an event of default occurs. During the three months ended March 31, 2017, $1,667 of the debt issuance costs and $12,500 of the debt discount balance was amortized to income statement, leaving an unamortized issue cost and discount balance of $0. On February 23, 2017, St. George (Previous Lender) assigned and transferred to the Mammoth Corporation all of its rights, title and interest in and to the promissory note initially issued by the Company to St. George Investments LLC in the amount of $167,500 dated August 25, 2016. The Company re-negotiated the loan terms with new lender (Mammoth Corporation) after the above assignment and issued a restated 9 months fixed price convertible promissory note amounting to $184,250 dated February 23, 2017. The terms of this exchanged note were a one-time 10% increase in the principal loan of $16,750, increasing the principal sum from $167,500 to $184,250. The new lender also has a right, at any time after the issue date of revised note until the outstanding balance has been paid in full, to convert all or any part of the outstanding balance into common shares of the Company at a fixed conversion price of $0.017. Fair value of the Company stock as on the date of exchange was $0.0179. This indicated a beneficial conversion feature (BCF) of the Note as the conversion price is lower than the fair value of the Company stock as on February 23, 2017. The Company accounted for the difference arising due to BCF amounting to $9,754 as a debt discount with a corresponding effect to additional paid in capital. Interest on unpaid principal balance shall not accrue during the term of the note unless an event of default occurs. The Company accounted for this exchange as a debt extinguishment of previous note dated August 25, 2016 and $16,750 was recognized as loss on debt extinguishment. On March 28, 2017, the note holder partially converted $50,000 of the note to the common shares of the Company at a conversion price of $0.0080925 per share, this particular conversion price was less than the agreed fixed price of $0.017, due to the note entering into temporary default. As per the agreement, an event of default occurs when the closing bid price of the Company stock falls below the agreed level of $0.0135. This default clause can be remedied by trading over $0.0135 for 4 consecutive trading days. As a result of this conversion, the Company issued 6,178,560 common shares to Mammoth Corporation and $40,305 was recognized as a loss on conversion of this note. During the three months ended March 31, 2017, the company amortized $3,577 of debt discount balance arising due to BCF, leaving un-amortized debt discount balance of $6,177 as of March 31, 2017. The outstanding convertible note balance amounted to $134,250 as of March 31, 2017. Subsequent to the three months ended March 31, 2017; on April 13, 2017, the note holder partially converted $67,125 of the note to the common shares of the Company at a conversion price of $0.006565 per share, this particular conversion price was less than the agreed fixed price of $0.017, due to the note entering into temporary default. As per the agreement, an event of default occurs when the closing bid price of the Company stock falls below the agreed level of $0.0135. This default clause can be remedied by trading over $0.0135 for 4 consecutive trading days. As a result of this conversion, the Company issued 10,224,676 common shares to Mammoth Corporation and $66,527 was recognized as a loss on conversion of this note.

Stockholders' Equity

Stockholders' Equity	3 Months Ended
	Mar. 31, 2017
Equity [Abstract]
Stockholders' Equity	Note 8 - Stockholders’ Equity (A) Preferred Stock On November 30, 2011, the Company designated 5,000,000 of its authorized preferred stock as Series “A” convertible preferred shares. On November 13, 2012, the Company’s board of directors approved an amendment to the Certificate of Designation; to amend the voting rights and conversion rights of the Company’s Series “A” preferred shares as follows: ● Voting Rights: 10 votes per share (votes along with common stock); ● Conversion Rights: Each share of Series “A” Preferred is convertible into ten (10) shares of common stock 1 day after the second anniversary of issuance; ● Dividend Rights: None; ● Liquidation Rights: None On May 19, 2015, the board of directors agreed to the non-redemption of the redeemable Series “A” Preferred Shares and the officers of the company that held these Preferred Shares, returned all 1,983,332 Shares of the Company to Treasury. Since the preferred shares were vested upon issuance in prior years, the cancellation of these shares was considered a contribution back to the company at zero cost with no gain or loss recognized. On July 15, 2015 the designation of the 5,000,000 Series “A” preferred shares was withdrawn. On November 10, 2016, the Company designated 45,000,000 of its authorized preferred stock as Series “B” convertible preferred shares. The Certificate of Designation stated the following: ● Voting Rights: 10 votes per share (votes along with common stock); ● Conversion Rights: Each share of Series “B” Preferred is convertible at any time, and from time to time, into ten (10) shares of common stock 1 day after the first anniversary of issuance; ● Dividend Rights: In the event the Board of Directors declares a dividend on the common stock, each Series “B” Preferred share will be entitled to receive an equivalent dividend as if the Series “B” Preferred share had been converted into common stock prior to the declaration of such dividend. ● Liquidation Rights: None On November 11, 2016, all Directors of the Company, offered to retire and exchange an aggregate 450,000,000 shares of Common Stock owned by them for 45,000,000 Series “B” Preferred Stock. The Company permitted Messrs. Taddei, Dolan and Smith to exchange 200,000,000, 50,000,000 and 200,000,000 shares of Common Stock, respectively, for 20,000,000, 5,000,000 and 20,000,000 shares of Series “B” Preferred Stock, respectively. There was no loss or gain related to this transaction as the value of the common shares exchanged equated to the value of the Series “B” Preferred shares received. (B) Common Stock During the three months ended March 31, 2017, the Company issued 11,178,560 common shares because of partial conversions of two convertible notes in following manner: ● 5,000,000 common shares were issued to Mammoth Corporation at a verbally agreed conversion price of $0.01 per share as a result of a partial conversion of a convertible note no. 1 amounting to $50,000. See Note 7(E) ● 6,178,560 common shares were issued to Mammoth Corporation at an agreed conversion price of $0.0080925 per share per share as a result of a partial conversion of a convertible note no. 2 amounting to $50,000. See Note 7(E)

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2017
Related Party Transactions [Abstract]
Related Party Transactions	Note 9 – Related Party Transactions At March 31, 2017, there were accounts payable and accrued liabilities due to related parties. (See Note 7(C)).

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 10 – Commitments and contingencies Contingencies ● On October 9, 2013, the Company secured a two-month loan for GBP 75,000 (equivalent to $120,420) and issued 10,000 restricted shares of common stock to the lender, The Able Foundation, on December 7, 2013, and also repay 35,000 GBP (equivalent to $56,196) in lieu of interest. As the principal and interest was not paid back to the lender on time, the Company compensated the lender with an additional 20,000 restricted shares of common stock in consideration for a for a five-month extension on the loan. This stock compensation was issued to the lender also on December 12, 2013. The Company is currently in litigation, in the courts of Dubai, regarding the Able Foundation loan. The plaintiff, the Able Foundation, is requesting a settlement of $411,272, which is the $226,616 currently owed, and an additional $184,656 accrued in 2015 as a provision for potential damages (see Note 7(D)). On June 1, 2015, the Company (the defendant) retained the legal services of a Dubai based law firm called Al Safar & Partners. Currently, there is a judgment against the Company (the defendant) for the recovery of $411,272. During 2015 and 2016, the Company’s Dubai lawyers, Al Safar & Partners, have appealed this judgment various times based on the fact that they believed from a legal stand point that: 1) the Company (the defendant) has not been heard, which is a violation of the fundamental principle of law “ Audi Alteram Partem 2) there is no legal existence of Global Equity Partners Plc. in Dubai, as it is a Republic of Seychelles corporation; hence, the Courts of Dubai have no jurisdiction in the matter. All prior appeals were rejected by the Dubai Courts, however a new appeal against the formal execution of this judgement was filed in September 2016 and is still pending as of the date of the filing of this report. Aside from the foregoing matter, we are not subject to any other pending or threatened litigation. ● From time to time, we may be involved in litigation or disputes relating to claims arising out of our operations in the normal course of business. As of March 31, 2017, we were in dispute with a former client regarding certain payments that we made on behalf of this former client. We are maintaining an open dialogue with this former client in an effort to resolve the matter. Commitments ● On October 7, 2015, the Company renewed its rent agreement for its head office at Dubai for a further period of two years amounting to a rental of $31,850 per annum for the first year (from November 2015 until October 2016) and $35,035 for the second year (from November 2016 until October 2017). This agreement is further renewable for a period of one year at 5% higher than the current rent.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2017
Subsequent Events [Abstract]
Subsequent Events	Note 11 – Subsequent events ● On April 5, 2017, the Company was engaged by an IT client, which is providing bespoke applications to different organizations as well as developing its own IP with highly disruptive technologies, called Kognisant Limited, to assist with introducing them to the Capital Markets in the Middle East and various other regions of the globe. Our mandate is also to assist with listing of their shares on the OTC Markets via a possible reverse merger. ● On April 13, 2017, the Mammoth Corporation partially converted $67,125, of the second note to the common shares of the Company at a conversion price of $0.006565 per share, this conversion price was less than the agreed fixed price of $0.017, due to the note entering into temporary default. As per the agreement, an event of default occurs when the closing bid price of the Company stock falls below the agreed level of $0.0135. This default clause can be remedied by trading over $0.0135 for 4 consecutive trading days. As a result of this conversion, the Company issued 10,224,676 common shares to Mammoth Corporation and $66,527 was recognized as a loss on conversion of this note. ● On April 13, 2017, after receipt of $135,000 from Mammoth Corporation (New Lender), St. George (Previous Lender) assigned and transferred to the Mammoth Corporation all of its rights, title and interest in and to the promissory note initially issued by the Company to St. George Investments LLC in the amount of $135,000 dated October 13, 2016. The Company re-negotiated the loan terms with new lender (Mammoth Corporation) after the above assignment and issued a restated 9 months fixed price convertible promissory note amounting to $162,000 dated April 13, 2017. The terms of this exchanged note were a one-time 20% increase in the principal loan of $27,000, increasing the principal sum from $135,000 to $162,000. The new lender also has a right, at any time after the issue date of revised note until the outstanding balance has been paid in full, to convert all or any part of the outstanding balance into common shares of the Company at a fixed conversion price of $0.012. Fair value of the Company´s stock as on the date of exchange was $0.0106. Hence, there was no beneficial conversion feature (BCF) of the Note, as the agreed conversion price is higher than the fair value of the Company´s stock as on April 13, 2017. The Company accounted for this exchange as a debt extinguishment of previous note dated October 13, 2016 and $27,000 was recognized as loss on debt extinguishment. (See Note 7(D)).

Summary of Significant Accoun17

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation Global Equity International Inc. is the parent company of its two 100% owned subsidiaries called Global Equity Partners Plc. and GEP Equity Holdings Limited. GEP Equity Holdings Limited is the parent company of its 100% owned subsidiary, GE Professionals DMCC (Dubai). All significant inter-company accounts and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation, or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate could change in the near term due to one or more future non-confirming events. Accordingly, the actual results could differ from those estimates. Significant estimates in the accompanying financial statements include allowance for doubtful accounts and loans, estimates of fair value of securities received for services, estimates of fair value of securities held, depreciation of fixed assets, valuation allowance on deferred tax assets, derivative valuations, and equity valuations for non-cash equity grants.
Risks and Uncertainties	Risks and Uncertainties The Company’s operations are subject to significant risk and uncertainties including financial, operational, competition and potential risk of business failure. The risk of social and governmental factors is also a concern since the Company is headquartered in Dubai.
Cash	Cash The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. At March 31, 2017 and at December 31, 2016 the Company had no cash equivalents.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts The Company recognizes accounts receivable in connection with the services provided. The Company recognizes an allowance for doubtful accounts based on an analysis of current receivables aging and expected future write-offs, as well as an assessment of specific identifiable customer accounts considered at risk or uncollectible. There was no allowance for bad debt at March 31, 2017 and December 31, 2016.
Foreign Currency Policy	Foreign currency policy The Company’s accounting policies related to the consolidation and accounting for foreign operations are as follows: The accompanying consolidated financial statements are presented in U.S. dollars. The functional currency of the Company’s Dubai subsidiary is the Arab Emirates Dirham (AED). All foreign currency balances and transactions are translated into United States dollars “$” and/or “USD” as the reporting currency. Assets and liabilities are translated at the exchange rate in effect at the balance sheet date. Revenues and expenses are translated at the average rate of exchange prevailing during the reporting period. Equity transactions are translated at each historical transaction date spot rate. Translation adjustments arising from the use of different exchange rates from period to period are included as a component of our stockholders’ equity (deficit) as “Accumulated other comprehensive income (loss)”. Since the AED is pegged to the U.S. dollar, translation gains and losses are always De Minimis, therefore a statement of comprehensive income (loss) is not presented. Gains and losses resulting from foreign currency transactions are included in the statement of operations.
Investments	Investments (A) Classification of Securities Marketable Securities At the time of the acquisition, a marketable security is designated as held-to-maturity, available-for-sale or trading, which depends on the ability and intent to hold such security to maturity. Securities classified as trading and available-for-sale are reported at fair value, while securities classified as held-to-maturity are reported at amortized cost. Any unrealized gains and losses are reported as a component of other comprehensive income (loss). Realized gains (losses) are computed on a specific identification basis and are reflected in the statement of operations. Cost Method Investments Securities that are not classified as marketable securities are accounted for under the cost method. These securities are recorded at their original cost basis and are subject to impairment testing. (B) Other than Temporary Impairment The Company reviews its equity investment portfolio for any unrealized losses that would be deemed other than temporary and require the recognition of an impairment loss in income statement. If the cost of an investment exceeds its fair value, the Company evaluates, among other factors, general market conditions, the duration and extent to which the fair value is less than cost, and the Company’s intent and ability to hold the investments. Management also considers the type of security, related-industry and sector performance, as well as published investment ratings and analyst reports, to evaluate its portfolio. Once a decline in fair value is determined to be other than temporary, an impairment charge is recorded and a new cost basis in the investment is established. If market, industry, and/or investee conditions deteriorate, the Company may incur future impairments. The Company did not record any permanent impairment during the three months ended March 31, 2017 or March 31, 2016.
Fixed Assets	Fixed Assets Fixed assets are stated at cost of acquisition less accumulated depreciation. Depreciation is provided based on estimated useful lives of the assets. Cost of improvements that substantially extend the useful lives of assets can be capitalized. Repairs and maintenance expenses are to be charged to expense when incurred. In case of sale or disposal of an asset, the cost and related accumulated depreciation are removed from the consolidated financial statements.
Beneficial Conversion Feature	Beneficial Conversion Feature For conventional convertible debt where the rate of conversion is below market value, the Company records any “beneficial conversion feature” (“BCF”) intrinsic value as additional paid in capital and related debt discount. When the Company records a BCF, the relative fair value of the BCF is recorded as a debt discount against the face amount of the respective debt instrument. The discount is amortized over the life of the debt. If a conversion of the underlying debt occurs, a proportionate share of the unamortized amounts is immediately expensed.
Debt Issue Costs	Debt Issue Costs The Company may pay debt issue costs in connection with raising funds through the issuance of debt whether convertible or not or with other consideration. These costs are recorded as debt discounts and are amortized over the life of the debt to the statement of operations as amortization of debt discount.
Original Issue Discount	Original Issue Discount If debt is issued with an original issue discount, the original issue discount is recorded to debt discount, reducing the face amount of the note and is amortized over the life of the debt to the statement of operations as amortization of debt discount. If a conversion of the underlying debt occurs, a proportionate share of the unamortized amounts is immediately expensed.
Valuation of Derivative Instruments	Valuation of Derivative Instruments ASC 815 “Derivatives and Hedging” requires that embedded derivative instruments be bifurcated and assessed, along with free-standing derivative instruments such as warrants, on their issuance date and measured at their fair value for accounting purposes. In determining the appropriate fair value, the Company uses the Black-Scholes option pricing formula. Upon conversion of a note where the embedded conversion option has been bifurcated and accounted for as a derivative liability, the Company records the shares at fair value, relieves all related notes, derivatives and debt discounts and recognizes a net gain or loss on debt extinguishment.
Revenue Recognition	Revenue Recognition We recognize revenue from the services we provide in accordance with ASC Topic 605, Revenue Recognition We receive consideration in the form of cash and/or securities. We recognize cash consideration as revenues as the services are performed either on a pro rata basis or on a milestone basis. Securities received as consideration are often earned at a point in time when the specified event occurs and the securities are issued to us. Therefore, we measure and recognize these securities received at fair value on the date of receipt. If securities are received in advance of completion of our services, the fair value will be recorded as deferred revenue and recognized as revenue as the services are completed. All revenues are generated from clients whose operations are based outside of the United States. At March 31, 2017 and December 31, 2016, the Company had the following concentrations of accounts receivable with customers: Customer March 31, 2017 December 31, 2016 PDI 23.48 % 91.74 % DUO 3.29 % 8.26 % SCL 11.74 % 0 % FAD 19.94 % 0 % DHG 41.55 % 0 % 100 % 100 % For the three months ended March 31, 2017 and 2016, the Company had the following concentrations of revenues with customers: Customer March 31, 2017 March 31, 2016 PDI 0 % 36.65 % QFS 0 % 54.16 % INSCX 0 % 4.74 % GPL 0 % 1.19 % EEC 24.74 % 3.26 % DUO 0.94 % 0 % SCL 9.37 % 0 % TLF 12.05 % 0 % FAD 15.92 % 0 % AGL 3.83 % 0 % DHG 33.16 % 0 % 100 % 100 %
Deferred Revenue	Deferred Revenue Deferred revenue represents fees that have been received by the Company for requested services that have not been completed. Following table illustrates the movement in deferred revenue during the three months ended March 31, 2017 and the year ended December 31, 2016: Balance, December 31, 2016 $ 200,000 New payments received during the period - Cash deferred revenue recognized as revenue during the period - Securities deferred revenue recognized as revenue during the period - Balance, March 31, 2017 $ 200,000
Share-based Payments	Share-based Payments The Company recognizes all forms of share-based payments to employees, including stock option grants, warrants and restricted stock grants at their fair value on the grant date, which is based on the estimated number of awards that are ultimately expected to vest. Share based payment awards issued to non-employees for services rendered are recorded at either the fair value of the services rendered or the fair value of the share-based payment, whichever is more readily determinable as of the measurement date. Amounts received prior to the measurement date are adjusted to fair value at each reporting period until a measurement date is achieved. The grants are amortized on a straight-line basis over the requisite service periods, which is generally the vesting period Share based payments, excluding restricted stock, are valued using a Black-Scholes pricing model. When computing fair value, the Company considered the following variables: ● The risk-free interest rate assumption is based on the U.S. Treasury yield for a period consistent with the expected term of the share based payment in effect at the time of the grant. ● The expected term is developed by management estimate. ● The Company has not paid any dividends on common stock since inception and does not anticipate paying dividends on its common stock in the near future. ● The expected volatility is based on management estimates which are based upon our historical volatility. ● The forfeiture rate is based on historical experience.
Earnings Per Share	Earnings per Share The basic net earnings (loss) per share are computed by dividing net income (loss) by weighted average number of shares of common stock outstanding during each period. Diluted earnings (loss) per share are computed by dividing net income (loss) by the weighted average number of shares of common stock and common stock equivalents outstanding during the period. As at March 31, 2017 and December 31, 2016, the Company had common stock equivalents of 12,897,059 and 2,941,176 common shares respectively, in the form of fixed price convertible notes, which, if converted, would be dilutive. See Note 7(E). These common stock equivalents were not included in the computation of diluted net loss per share because the effects would have been anti-dilutive due to the net losses.
Fair Value of Financial Assets and Liabilities	Fair Value of Financial Assets and Liabilities The Company measures assets and liabilities at fair value based on an expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market participants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level. The following are the hierarchical levels of inputs to measure fair value: ● Level 1: Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. ● Level 2: Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. ● Level 3: Unobservable inputs reflecting the Company’s assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. The carrying amounts reported in the balance sheet for prepaid expenses, accounts receivable, accounts payable, accounts payable to related parties and loans payable to related parties, approximate fair value based on the short-term nature of these instruments. The Company measures its derivative liabilities at fair market value on a recurring basis and measures its non-marketable securities at fair value on a non-recurring basis. Consequently, the Company had gains and losses reported in the statement of operations. The following is the Company’s assets and liabilities measured at fair value on a recurring and nonrecurring basis at March 31, 2017 and December 31, 2016, using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3): March 31, 2017 December 31, 2016 Level 3 – Non-Marketable Securities – Non-recurring $ 3,085,322 $ 3,085,322 The following section describes the valuation methodologies the Company uses to measure financial instruments at fair value: Marketable Securities Non-Marketable Securities at Fair Value on a Nonrecurring Basis Management believes that an “other-than-temporary impairment” would be justified, as according to ASC 320-10 an investment is considered impaired when the fair value of an investment is less than its amortized cost basis. The impairment is considered either temporary or other-than-temporary. The accounting literature does not define other-than-temporary. It does, however, state that other-than-temporary does not mean permanent, although, all permanent impairments are considered other-than-temporary. The literature does provide some examples of factors, which may be indicative of an “other-than-temporary impairment”, such as: ● the length of time and extent to which market value has been less than cost; ● the financial condition and near-term prospects of the issuer; and ● the intent and ability of the holder to retain its investment in the issuer for a period of time sufficient to allow for any anticipated recovery in market value. Management believes that the fair value of its investment has been correctly measured, as the length of time that the stock has been less than cost is nominal. Changes in Level 3 assets measured at fair value for the three months ended March 31, 2017 were as follows: Balance, December 31, 2016 3,085,322 Realized and unrealized gains (losses) - Securities received for services during the period - Sales and settlements during the period - Impairment loss - Balance, March 31, 2017 $ 3,085,322
Recent Accounting Pronouncements	Recent Accounting Pronouncements There are no new accounting pronouncements that have any impact on the Company’s financial statements other than discussed below: In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606). This update is intended to improve the financial reporting requirements for revenue from contracts with customers by providing a principle-based approach. The core principle of the standard is that revenue should be recognized when the transfer of promised goods or services is made in an amount that the entity expects to be entitled to in exchange for the transfer of goods and services. The update also requires disclosures enabling users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. On July 9, 2015, the FASB voted to defer the effective date of this guidance by one year. On March 17, 2016, the FASB issued ASU 2016-08, Revenue from Contracts with Customers (Topic 606), Principal versus Agent Considerations, which clarifies how an entity determines if it is a principal or an agent for each specified good or service promised to the customer, the nature of each specified good or service, and how an entity that is principal obtains control of a good and service provided by another party involved in providing goods or services to a customer. In April 2016, the FASB issued ASU 2016-10, Revenue from Contracts with Customers (Topic 606), Identifying Performance Obligations and Licensing, which clarifies the guidance related to whether goods or services are distinct within the context of contract and therefore a performance obligation and the timing and pattern of revenue recognition for IP licenses. In May 2016, the FASB issued ASU 2016-12, Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients, which provides clarifying guidance in certain narrow areas and added some practical expedients. In December 2016, the FASB issued ASU 2016-20, Revenue from Contracts with Customers (Topic 606): Technical Corrections and Improvements, which provides clarifying guidance in certain technical areas. The standard and related amendments will be effective for financial statements issued by public companies for interim and annual reporting periods beginning after December 16, 2018. Early adoption of the standard is permitted, but not before the original date of financial statements issued by public companies for interim and annual reporting periods beginning after December 16, 2017. We currently do not plan to early adopt this guidance and are evaluating the potential impact of this guidance on our consolidated financial statements as well as transition methods. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flow (Topic 230). This update is intended to reduce diversity in practice in how certain transactions are classified in the statement of cash flows. The update provides new guidance regarding the classification of debt prepayment or debt extinguishment costs, settlement of zero-coupon debt instruments, contingent consideration payments made after a business combination, proceeds from the settlement of insurance claims, proceeds from the settlement of corporate-owned life insurance policies including bank-owned life insurance policies, distributions received from equity method investments, beneficial interests in securitized transactions, and separately identifiable cash flows and application of the predominance principle. This standard will be effective for financial statements issued by public companies for the annual and interim periods beginning after December 15, 2017. Early adoption of the standard is permitted. The standard will be applied in a retrospective approach for each period presented. We have completed an initial evaluation of this standard, which requires cash payments for debt prepayment or debt extinguishment costs should be classified as cash outflows for financing activities. We have determined that there were no cash payments involved in debt extinguishment during the three months ended March 31, 2017, hence there will be no potential impact on our financial statements due to this update. We will continue to evaluate the potential impact of this guidance on our consolidated financial statements. In February 2016, the FASB issued ASU 2016-02 “Leases (Topic 842)” (“ASU 2016-02”). The FASB issued ASU 2016-02 to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. Under ASU 2016-02, a lessee will recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-to-use asset representing its right to use the underlying asset for the lease term. The amendments of this ASU are effective for reporting periods beginning after December 15, 2018, with early adoption permitted. An entity will be required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. Management currently does not plan to early adopt this guidance and is evaluating the potential impact of this guidance on the consolidated financial statements as well as transition methods. In January 2016, the FASB issued ASU 2016-01, “Financial Instruments—Overall (Topic 825-10): “Recognition and Measurement of Financial Assets and Financial Liabilities.” ASU 2016-01 amends the guidance on the classification and measurement of financial instruments. Some of the amendments in ASU 2016-01 include the following: 1) requires equity investments (except those accounted for under the equity method of accounting or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income; 2) simplifies the impairment assessment of equity investments without readily determinable fair values by requiring a qualitative assessment to identify impairment; 3) requires public business entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes; and 4) requires an entity to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk when the entity has elected to measure the liability at fair value; among others. For public business entities, the amendments of ASU 2016-01 are effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Company is currently evaluating the effects of ASU 2016-01 on its consolidated financial statements and disclosures.

Summary of Significant Accoun18

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
Schedule of Accounts Receivables with Major Customers	At March 31, 2017 and December 31, 2016, the Company had the following concentrations of accounts receivable with customers: Customer March 31, 2017 December 31, 2016 PDI 23.48 % 91.74 % DUO 3.29 % 8.26 % SCL 11.74 % 0 % FAD 19.94 % 0 % DHG 41.55 % 0 % 100 % 100 %
Schedule of Revenues from Major Customers	For the three months ended March 31, 2017 and 2016, the Company had the following concentrations of revenues with customers: Customer March 31, 2017 March 31, 2016 PDI 0 % 36.65 % QFS 0 % 54.16 % INSCX 0 % 4.74 % GPL 0 % 1.19 % EEC 24.74 % 3.26 % DUO 0.94 % 0 % SCL 9.37 % 0 % TLF 12.05 % 0 % FAD 15.92 % 0 % AGL 3.83 % 0 % DHG 33.16 % 0 % 100 % 100 %
Schedule of Deferred Revenue	Following table illustrates the movement in deferred revenue during the three months ended March 31, 2017 and the year ended December 31, 2016: Balance, December 31, 2016 $ 200,000 New payments received during the period - Cash deferred revenue recognized as revenue during the period - Securities deferred revenue recognized as revenue during the period - Balance, March 31, 2017 $ 200,000
Schedule of Fair Value of Assets Measured On Recurring and Non-recurring Basis	The following is the Company’s assets and liabilities measured at fair value on a recurring and nonrecurring basis at March 31, 2017 and December 31, 2016, using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3): March 31, 2017 December 31, 2016 Level 3 – Non-Marketable Securities – Non-recurring $ 3,085,322 $ 3,085,322
Schedule of Changes in Level 3 Assets Measured at Fair Value	Changes in Level 3 assets measured at fair value for the three months ended March 31, 2017 were as follows: Balance, December 31, 2016 3,085,322 Realized and unrealized gains (losses) - Securities received for services during the period - Sales and settlements during the period - Impairment loss - Balance, March 31, 2017 $ 3,085,322

Investments (Tables)

Investments (Tables)	3 Months Ended
	Mar. 31, 2017
Investments in and Advances to Affiliates, Schedule of Investments [Abstract]
Schedule of Equity Securities in Private Companies	The Company, through its subsidiaries Global Equity Partners Plc. (GEP) and GEP Equity Holdings Limited (GEP EH), holds the following common equity securities in private and reporting companies as at March 31, 2017 and December 31, 2016: March 31, 2017 December 31, 2016 Company No. of Shares Book value No. of Shares Book value Status M1 Lux AG 2,000,000 $ - 2,000,000 $ - Private Company Monkey Rock Group Inc. 1,500,000 - 1,500,000 - Reporting Company – OTC Voz Mobile Cloud Limited 3,200,000 - 3,200,000 - Private Company Arrow Cars International Inc. 3,000,000 3,000 3,000,000 3,000 Private Company Direct Security Integration Inc. 400,000 - 400,000 - Private Company Primesite Developments Inc. 5,606,521 1,781,521 5,606,521 1,781,521 Private Company Duo World Inc. 3,481,133 880,850 3,481,133 880,850 Reporting Company – OTC Quartal Financial Solutions AG 2,271 419,365 2,271 419,365 Private Company 19,189,925 $ 3,084,736 19,189,925 $ 3,084,736 The Company, through its subsidiary GEP Equity Holdings Limited (GEP EH), holds the following preferred equity securities in private and reporting companies as at March 31, 2017 and December 31, 2016: March 31, 2017 December 31, 2016 Company No. of Shares Book value No. of Shares Book value Status Duo World Inc. 136,600 $ 136 136,600 $ 136 Reporting Company – OTC Primesite Developments Inc. 450,000 450 450,000 450 Private Company 586,600 $ 586 586,600 $ 586

Fixed Assets (Tables)

Fixed Assets (Tables)	3 Months Ended
	Mar. 31, 2017
Property, Plant and Equipment [Abstract]
Summary of Fixed Assets	Following table reflects net book value of fixed assets as of March 31, 2017 and December 31, 2016: March 31, 2017 December 31, 2016 Useful Life Furniture and Equipment $ 38,815 $ 38,815 3 to 5 years Accumulated depreciation $ (31,387 ) $ (28,600 ) Net fixed assets $ 7,428 $ 10,215

Debt & Accounts Payables (Table

Debt & Accounts Payables (Tables)	3 Months Ended
	Mar. 31, 2017
Schedule of Accounts Payable and Other Accrued Liabilities	The following table represents breakdown of accounts payable as of March 31, 2017 and December 31, 2016, respectively: March 31, 2017 December 31, 2016 Accrued salaries and benefits $ 125,426 $ 89,184 Accounts payables 102,805 83,354 $ 228,231 $ 172,538
Schedule of Breakdown of Accrued Liabilities	Following is a breakdown of accrued liabilities as at March 31, 2017 and December 31, 2016, respectively: March 31, 2017 December 31, 2016 Provision for potential damages - See Note 7(D) $ 184,656 $ 184,656 Provision for late filing fee of 2013 Tax return 10,492 10,492 Other - 1,361 $ 195,148 $ 196,509
Schedule of Accounts Payable and Accrued Liabilities to Related Parties	The following table represents the accounts payable and accrued expenses to related parties as of March 31, 2017 and December 31, 2016, respectively: March 31, 2017 December 31, 2016 Accrued salaries and benefits $ 132,229 $ 52,587 Expenses payable 165 1,161 $ 132,394 $ 53,748
Summary of Non-Convertible Notes Net of Discount and Accrued Interest	Following is the summary of all non-convertible notes, net of debt discount, including the accrued interest and accrued liabilities as at March 31, 2017: Date of Note Principal (net of debt discount) Accrued Interest Accrued Liabilities Total Payable October 9, 2013 $ 120,420 $ 106,196 $ 184,656 $ 411,272 October 17, 2013 319,598 160,402 - 480,000 November 26, 2013 - 37,971 - 37,971 October 13, 2016 132,084 - - 132,084 December 6, 2016 153,333 - - 153,333 Balance, March 31, 2017 $ 725,435 $ 304,569 $ 184,656 $ 1,214,660
Schedule of Provision for Potential Damages Included in Accrued Liabilities	Principal Accrued Interest Accrued Liabilities Balance, December 31, 2016 $ 120,420 $ 106,196 $ 184,656 Repayments - - - Interest accrued - - - Balance, March 31, 2017 $ 120,420 $ 106,196 $ 184,656
Fixed Price Convertible Note Payable [Member]
Summary of Non-Convertible Notes Net of Discount and Accrued Interest	Following is the summary of all fixed price convertible notes, net of debt discount, including the accrued interest as at March 31, 2017: Date of Note Principal (net of debt discount) Accrued Interest Total Payable July 1, 2016 $ - $ - $ - February 6, 2017 28,599 1,000 29,599 February 23, 2017 128,073 - 128,073 Balance, March 31, 2017 $ 156,672 $ 1,000 $ 157,672
Notes Payable [Member]
Schedule of Notes Payable	Loan granted in 2013 $ 319,598 Interest accrued in 2013 39,602 Balance at December 31, 2013 $ 359,200 Interest accrued in 2014 390,197 Balance at December 31, 2014 $ 749,397 Monitoring fee accrual 124,175 Interest accrued in 2015 287,006 Interest repayment (20,000 ) Excess interest and monitoring fee gain (660,578 ) Balance at December 31, 2015 $ 480,000 Interest accrued during the year - Balance at December 31, 2016 $ 480,000 Interest accrued during the period - Balance at March 31, 2017 $ 480,000
Non-convertible Loan One [Member]
Schedule of Non-Convertible Loan	Principal loan amount $ 135,000 Original issue discount (30,000 ) Issuance costs (5,000 ) Amortization of OID and issuance costs 32,084 Balance at March 31, 2017 $ 132,084 (Net of unamortized discount and issue costs of $2,916)
Non-convertible Loan Two [Member]
Schedule of Non-Convertible Loan	Principal loan amount $ 167,500 Original issue discount (37,500 ) Issuance costs (5,000 ) Amortization of OID and issuance costs 28,333 Balance at March 31, 2017 $ 153,333 (Net of unamortized discount and issue costs of $14,167)

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net income (loss)	$ 369,017	$ (487,744)
Net cash used in operating activities	111,750	$ (9,541)
Working capital deficit	1,819,676
Deferred revenue	$ 200,000		$ 200,000

Summary of Significant Accoun23

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	Mar. 31, 2017	Mar. 31, 2016
Allowance for doubtful debts
Cash equivalents
Number of common stock equivalents shares	12,897,059	2,941,176
Global Equity Partners Plc [Member]
Percentage of equity ownership interest	100.00%
GE Professionals DMCC [Member]
Percentage of equity ownership interest	100.00%

Summary of Significant Accoun24

Summary of Significant Accounting Policies - Schedule of Accounts Receivables with Major Customers (Details)	3 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Percentage of account receivables from major customers	100.00%	100.00%
Customer PDI [Member]
Percentage of account receivables from major customers	0.00%	36.65%
Customer DUO [Member]
Percentage of account receivables from major customers	0.94%	0.00%
Customer SCL [Member]
Percentage of account receivables from major customers	9.37%	0.00%
Customer FAD [Member]
Percentage of account receivables from major customers	15.92%	0.00%
Customer DHG [Member]
Percentage of account receivables from major customers	33.16%	0.00%
Accounts Receivable [Member]
Percentage of account receivables from major customers	100.00%		100.00%
Accounts Receivable [Member] | Customer PDI [Member]
Percentage of account receivables from major customers	23.48%		91.74%
Accounts Receivable [Member] | Customer DUO [Member]
Percentage of account receivables from major customers	3.29%		8.26%
Accounts Receivable [Member] | Customer SCL [Member]
Percentage of account receivables from major customers	11.74%		0.00%
Accounts Receivable [Member] | Customer FAD [Member]
Percentage of account receivables from major customers	19.94%		0.00%
Accounts Receivable [Member] | Customer DHG [Member]
Percentage of account receivables from major customers	41.55%		0.00%

Summary of Significant Accoun25

Summary of Significant Accounting Policies - Schedule of Revenues from Major Customers (Details)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Percentage of revenue from major customers	100.00%	100.00%
Customer PDI [Member]
Percentage of revenue from major customers	0.00%	36.65%
Customer QFS [Member]
Percentage of revenue from major customers	0.00%	54.16%
Customer INSCX [Member]
Percentage of revenue from major customers	0.00%	4.74%
Customer GPL [Member]
Percentage of revenue from major customers	0.00%	1.19%
Customer EEC [Member]
Percentage of revenue from major customers	24.74%	3.26%
Customer DUO [Member]
Percentage of revenue from major customers	0.94%	0.00%
Customer SCL [Member]
Percentage of revenue from major customers	9.37%	0.00%
Customer TLF [Member]
Percentage of revenue from major customers	12.05%	0.00%
Customer FAD [Member]
Percentage of revenue from major customers	15.92%	0.00%
Customer AGL [Member]
Percentage of revenue from major customers	3.83%	0.00%
Customer DHG [Member]
Percentage of revenue from major customers	33.16%	0.00%

Summary of Significant Accoun26

Summary of Significant Accounting Policies - Schedule of Deferred Revenue (Details)	3 Months Ended
	Mar. 31, 2017USD ($)
Accounting Policies [Abstract]
Beginning balance	$ 200,000
New payments received during the period
Cash deferred revenue recognized as revenue during the period
Securities deferred revenue recognized as revenue during the period
Ending balance	$ 200,000

Summary of Significant Accoun27

Summary of Significant Accounting Policies - Schedule of Fair Value of Assets Measured on Recurring and Non-Recurring Basis (Details) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Level 3 - Non-Marketable Securities - Non-Recurring [Member]
Fair value of assets recurring and non-recurring basis	$ 3,085,322	$ 3,085,322

Summary of Significant Accoun28

Summary of Significant Accounting Policies - Schedule of Changes in Level 3 Assets Measured at Fair Value (Details)	3 Months Ended
	Mar. 31, 2017USD ($)
Accounting Policies [Abstract]
Balance, beginning	$ 3,085,322
Realized and unrealized gains (losses)
Securities received for services during the period
Sales and settlements during the period
Impairment loss
Balance, ending	$ 3,085,322

Investments - Schedule of Equit

Investments - Schedule of Equity Securities in Private Companies (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Common Stock [Member]
No. of Shares	19,189,925	19,189,925
Book value	$ 3,084,736	$ 3,084,736
Common Stock [Member] | M1 Lux AG [Member]
Company	M1 Lux AG	M1 Lux AG
No. of Shares	2,000,000	2,000,000
Book value
Status	Private Company	Private Company
Common Stock [Member] | Monkey Rock Group Inc. [Member]
Company	Monkey Rock Group Inc.	Monkey Rock Group Inc.
No. of Shares	1,500,000	1,500,000
Book value
Status	Reporting Company – OTC	Reporting Company – OTC
Common Stock [Member] | Voz Mobile Cloud Limited [Member]
Company	Voz Mobile Cloud Limited	Voz Mobile Cloud Limited
No. of Shares	3,200,000	3,200,000
Book value
Status	Private Company	Private Company
Common Stock [Member] | Arrow Cars International Inc. [Member]
Company	Arrow Cars International Inc.	Arrow Cars International Inc.
No. of Shares	3,000,000	3,000,000
Book value	$ 3,000	$ 3,000
Status	Private Company	Private Company
Common Stock [Member] | Direct Security Integration Inc. [Member]
Company	Direct Security Integration Inc.	Direct Security Integration Inc.
No. of Shares	400,000	400,000
Book value
Status	Private Company	Private Company
Common Stock [Member] | Primesite Developments Inc [Member]
Company	Primesite Developments Inc.	Primesite Developments Inc.
No. of Shares	5,606,521	5,606,521
Book value	$ 1,781,521	$ 1,781,521
Status	Private Company	Private Company
Common Stock [Member] | Duo World Inc., [Member]
Company	Duo World Inc.	Duo World Inc.
No. of Shares	3,481,133	3,481,133
Book value	$ 880,850	$ 880,850
Status	Reporting Company – OTC	Reporting Company – OTC
Common Stock [Member] | Quartal Financial Solutions AG [Member]
Company	Quartal Financial Solutions AG	Quartal Financial Solutions AG
No. of Shares	2,271	2,271
Book value	$ 419,365	$ 419,365
Status	Private Company	Private Company
Preferred Shares [Member]
No. of Shares	586,600	586,600
Book value	$ 586	$ 586
Preferred Shares [Member] | Primesite Developments Inc [Member]
Company	Primesite Developments Inc.	Primesite Developments Inc.
No. of Shares	450,000	450,000
Book value	$ 450	$ 450
Status	Private Company	Private Company
Preferred Shares [Member] | Duo World Inc., [Member]
Company	Duo World Inc.	Duo World Inc.
No. of Shares	136,600	136,600
Book value	$ 136	$ 136
Status	Reporting Company – OTC	Reporting Company – OTC

Fixed Assets (Details Narrative

Fixed Assets (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 2,787	$ 2,848

Fixed Assets - Summary of Fixed

Fixed Assets - Summary of Fixed Assets (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Furniture and Equipment	$ 38,815	$ 38,815
Accumulated depreciation	(31,387)	(28,600)
Net fixed assets	$ 7,428	$ 10,215
Furniture and Equipment [Member] | Minimum [Member]
Estimated useful life	3 years
Furniture and Equipment [Member] | Maximum [Member]
Estimated useful life	5 years

Debt & Accounts Payables (Detai

Debt & Accounts Payables (Details Narrative)	Mar. 28, 2017USD ($)$ / sharesshares	Feb. 23, 2017USD ($)$ / shares	Feb. 02, 2017USD ($)$ / sharesshares	Dec. 06, 2016USD ($)	Dec. 01, 2016USD ($)$ / sharesshares	Oct. 13, 2016USD ($)	Oct. 13, 2016USD ($)	Sep. 16, 2016USD ($)$ / sharesshares	Aug. 25, 2016USD ($)	Jul. 02, 2016USD ($)$ / shares	Apr. 28, 2016USD ($)$ / sharesshares	Mar. 18, 2016USD ($)$ / sharesshares	Sep. 30, 2015USD ($)	Aug. 27, 2015USD ($)	Dec. 12, 2013shares	Dec. 07, 2013USD ($)shares	Dec. 07, 2013GBP (£)shares	Oct. 17, 2013USD ($)	Oct. 17, 2013USD ($)shares	Oct. 09, 2013USD ($)shares	Mar. 31, 2017USD ($)$ / shares	Mar. 31, 2016USD ($)	Feb. 06, 2017USD ($)$ / shares	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 21, 2015USD ($)	Sep. 18, 2015USD ($)	Oct. 17, 2013GBP (£)	Oct. 09, 2013GBP (£)
Secured loan																		$ 319,598	$ 319,598	$ 120,420
Issuance of restricted shares | shares																10,000	10,000			10,000
Issuance of share repay lieu of interest																$ 56,196
Issuance of restricted common stock additionally | shares															20,000
Accrued provision for potential damages																					$ 184,656			$ 184,656
Debt instrument conversion price per share | $ / shares	$ 0.0080925				$ 0.017			$ 0.017
Common stock fair value shares | $ / shares	$ 0.0135
Common stock shares issued for conversion of accrued fee value	$ 50,000				$ 53,850			$ 59,500
Interest payable																					106,196			106,196
Debt instrument, interest rate																		5.00%
Default trading description	This default clause can be remedied by trading over $0.0135 for 4 consecutive trading days.
Accrued interest balance																					305,569			304,569
Amortization of debt discount																					66,740	$ 11,667
Number of shares issued during period | shares	6,178,560
Loss on debt extinguishment	$ 40,305																				(17,301)	(25,119)
Interest paid
Debt beneficial conversion feature										$ 25,944
Promissory note																					$ 60,000
April 13, 2017 [Member]
Debt instrument conversion price per share | $ / shares																					$ 0.017
Common stock fair value shares | $ / shares																					$ 0.0135
Debt instrument, interest rate																					1.35%
Mammoth Corporation [Member]
Common stock shares issued for conversion of accrued fee | shares					3,167,647			3,500,000
Mammoth Corporation [Member] | April 13, 2017 [Member]
Debt instrument conversion price per share | $ / shares																					$ 0.006565
Common stock shares issued for conversion of accrued fee value																					$ 67,125
Loss on debt extinguishment																					66,527
Stock issued during period, value, new issues																					$ 10,224,676
Private Individual [Member]
Debt instrument conversion price per share | $ / shares																							$ 0.012
Common stock fair value shares | $ / shares																							$ 0.0198
Debt issuance cost																							$ 39,000
Debt instrument interest rate																							10.00%
Debt conversion of convertible debt																							$ 60,000
St.George Investments LLC [Member]
Debt instrument conversion price per share | $ / shares										$ 0.017											$ 0.012
Common stock fair value shares | $ / shares										$ 0.0197											$ 0.0106
Debt instruments principal amount										$ 14,850											$ 27,000
Loss on debt extinguishment							$ 27,000				$ 14,850
Debt instrument interest rate										10.00%											20.00%
Promissory note							135,000				$ 148,500										$ 162,000
Debt conversion of convertible debt										$ 163,350											184,250
St.George Investments LLC [Member] | Minimum [Member]
Increase in principal amount										148,500											135,000
St.George Investments LLC [Member] | Maximum [Member]
Increase in principal amount										163,350											162,000
St. George [Member] | Mammoth Corporation [Member]
Promissory note										$ 148,500											135,000
Mammoth Corporation [Member]
Debt instrument conversion price per share | $ / shares			$ 0.01
Gain on conversion of notes			$ 39,324
Unamortized debt discount			$ 2,647
Number of shares issued during period | shares			5,000,000
Quoted trading price | $ / shares			$ 0.017
Stock issued during period, value, new issues			$ 50,000
Notes Payable One [Member]
Accrued provision for potential damages																					184,656			$ 184,656
Interest payable																					106,196
Notes Payable Two [Member]
Number of shares issued during period | shares																			1,600,000
Second Note [Member]
Debt instruments principal amount																									$ 319,598		$ 500,000
Gain on settlement of debt													$ 660,578
Loans principal balance													319,598
Accrued interest balance													$ 180,402												$ 160,402	$ 20,000
Installment as per the amended agreement																					480,000
New Note [Member]
Secured loan						$ 135,000	$ 135,000					$ 135,000		$ 135,000
Debt instrument conversion price per share | $ / shares												$ 0.025
Amortization of debt discount						30,000								30,000							15,000
Interest expense						$ 5,000								$ 5,000								10,000
Debt issuance cost																					2,500	1,667
Unamortized debt discount																					2,916	0
Number of shares issued during period | shares												1,000,000
Loss on debt extinguishment												$ 25,200
New Note One [Member]
Secured loan				$ 167,500
Amortization of debt discount				37,500																	18,750
Interest expense				$ 5,000
Debt issuance cost																						2,500
Unamortized debt discount																						$ 14,167
Old Note [Member]
Secured loan												$ 135,000
St. George [Member]
Common stock shares issued for conversion of accrued fee | shares											3,000,000
Common stock shares issued for conversion of accrued fee value											$ 135,000
Accrued interest balance											13,500
Loss on debt extinguishment											$ 58,200
Debt instrument interest rate											10.00%
Quoted trading price | $ / shares											$ 0.0149
Interest paid											$ 44,700
Convertible Notes Payable [Member]
Amortization of debt discount																					7,599
Unamortized debt discount																					31,401
Debt conversion of convertible debt																					60,000
Fourth Note [Member]
Secured loan									$ 167,500
Amortization of debt discount									37,500												12,500
Interest expense									$ 5,000
Debt issuance cost																					1,667
Unamortized debt discount																					0
Fifth Note [Member] | St.George Investments LLC [Member]
Debt instrument conversion price per share | $ / shares		$ 0.017
Common stock fair value shares | $ / shares		$ 0.0179
Debt instruments principal amount		$ 16,750
Unamortized debt discount		$ 9,754
Debt instrument interest rate		10.00%
Promissory note		$ 167,500
Fifth Note [Member] | St.George Investments LLC [Member] | Minimum [Member]
Loss on debt extinguishment		16,750
Increase in principal amount		167,500
Fifth Note [Member] | St.George Investments LLC [Member] | Maximum [Member]
Increase in principal amount		184,250
Fifth Note [Member] | Mammoth Corporation [Member]
Promissory note		$ 184,250
Sixth Note [Member]
Amortization of debt discount																					3,577
Unamortized debt discount																					6,177
Debt conversion of convertible debt																					$ 134,250
GBP [Member]
Secured loan | £																												£ 200,000	£ 75,000
Issuance of share repay lieu of interest | £																	£ 35,000

Debt & Accounts Payables - Sche

Debt & Accounts Payables - Schedule of Accounts Payable and Other Accrued Liabilities (Details) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Debt Disclosure [Abstract]
Accrued salaries and benefits	$ 125,426	$ 89,184
Accounts payable	102,805	83,354
Total	$ 228,231	$ 172,538

Debt & Accounts Payables - Sc34

Debt & Accounts Payables - Schedule of Breakdown of Accrued Liabilities (Details) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Debt Disclosure [Abstract]
Provision for potential damages - See Note 7(D)	$ 184,656	$ 184,656
Provision for late filing fee of 2013 Tax return (See below)	10,492	10,492
Other		1,361
Total	$ 195,148	$ 196,509

Debt & Accounts Payables - Sc35

Debt & Accounts Payables - Schedule of Accounts Payable and Accrued Liabilities to Related Parties (Details) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Debt Disclosure [Abstract]
Accrued salaries and benefits	$ 132,229	$ 52,587
Expenses payable	165	1,161
Accounts payable and accrued expenses - related parties	$ 132,394	$ 53,748

Debt & Accounts Payables - Summ

Debt & Accounts Payables - Summary of Non-Convertible Notes Net of Discount and Accrued Interest (Details) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Accrued Interest	$ 106,196	$ 106,196
Accrued Liabilities	195,148	196,509
Total payable	725,435	$ 840,018
Non-convertible Notes October 9, 2013 [Member]
Principal (net of debt discount)	120,420
Accrued Interest	106,196
Accrued Liabilities	184,656
Total payable	411,272
Non-convertible Notes October 17, 2013 [Member]
Principal (net of debt discount)	319,598
Accrued Interest	160,402
Accrued Liabilities
Total payable	480,000
Non-convertible Notes November 26, 2013 [Member]
Principal (net of debt discount)
Accrued Interest	37,971
Accrued Liabilities
Total payable	37,971
Non-convertible Notes October 13, 2016 [Member]
Principal (net of debt discount)	132,084
Accrued Interest
Accrued Liabilities
Total payable	132,084
Non-convertible Notes December 06, 2016 [Member]
Principal (net of debt discount)	153,333
Accrued Interest
Accrued Liabilities
Total payable	153,333
Non-Convertible Notes [Member]
Principal (net of debt discount)	725,435
Accrued Interest	304,569
Accrued Liabilities	184,656
Total payable	1,214,660
Convertible Notes July 1, 2016 [Member]
Principal (net of debt discount)
Accrued Interest
Total payable
Convertible Notes February 6, 2017 [Member]
Principal (net of debt discount)	28,599
Accrued Interest	1,000
Total payable	29,599
Convertible Notes February 23, 2017 [Member]
Principal (net of debt discount)	128,073
Accrued Interest
Total payable	128,073
Convertible Notes [Member]
Principal (net of debt discount)	156,672
Accrued Interest	1,000
Total payable	$ 157,672

Debt & Accounts Payables - Sc37

Debt & Accounts Payables - Schedule of Provision for Potential Damages Included in Accrued Liabilities (Details)	3 Months Ended
	Mar. 31, 2017USD ($)
Debt Disclosure [Abstract]
Principal, Balance	$ 120,420
Principal, Repayments
Principal, Interest Accrued
Principal, Balance	120,420
Accrued Interest, Balance	106,196
Accrued Interest, Repayments
Accrued Interest, Interest Accrued
Accrued Interest, Balance	106,196
Accrued Liabilities, Balance	184,656
Accrued Liabilities, Repayments
Accrued Liabilities, Interest Accrued
Accrued Liabilities, Balance	$ 184,656

Debt & Accounts Payables - Sc38

Debt & Accounts Payables - Schedule of Notes Payable (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013
Interest accrued	$ 1,000
Notes Payable One [Member]
Loan granted					$ 319,598
Monitoring fee accrual			$ 124,175
Interest accrued			287,006	$ 390,197	39,602
Interest repayment			(20,000)
Excess interest and monitoring fee gain			(660,578)
Notes payable, Ending	$ 480,000	$ 480,000	$ 480,000	$ 749,397	$ 359,200

Debt & Accounts Payables - Sc39

Debt & Accounts Payables - Schedule of Non-Convertible Loan (Details) - USD ($)	Mar. 31, 2017	Oct. 17, 2013	Oct. 09, 2013
Principal loan amount		$ 319,598	$ 120,420
Non-convertible Loan One [Member]
Principal loan amount	$ 135,000
Original issue discount	(30,000)
Issuance costs	(5,000)
Amortization of OID and issuance costs during the period	32,084
Balance	132,084
Net of unamortized discount and issue costs	2,916
Non-convertible Loan Two [Member]
Principal loan amount	167,500
Original issue discount	(37,500)
Issuance costs	(5,000)
Amortization of OID and issuance costs during the period	28,333
Balance	153,333
Net of unamortized discount and issue costs	$ 14,167

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($)

Mar. 28, 2017

Feb. 02, 2017

Dec. 01, 2016

Nov. 11, 2016

Nov. 10, 2016

Sep. 16, 2016

May 19, 2015

Dec. 07, 2013

Oct. 09, 2013

Nov. 30, 2011

Mar. 31, 2017

Mar. 31, 2016

Dec. 31, 2016

Jul. 15, 2015

Loss on conversion of notes into common stock

$ (79,629)

Common stock shares issued for conversion of debt, value

$ 50,000

$ 53,850

$ 59,500

Common stock authority to issue

950,000,000

950,000,000

Number of shares issued during period

6,178,560

Debt instrument conversion price per share

$ 0.0080925

$ 0.017

$ 0.017

Restricted stock

10,000

10,000

Enzo Taddei, Patrick V. Dolan and Peter J. Smith [Member]

Stock repurchased and retired during period, shares

450,000,000

Messrs .Taddei [Member]

Stock repurchased and retired during period, shares

200,000,000

Dolan [Member]

Stock repurchased and retired during period, shares

50,000,000

Smith [Member]

Stock repurchased and retired during period, shares

200,000,000

Mammoth Corporation [Member]

Gain loss on conversion of notes

$ 39,324

Number of shares issued during period

5,000,000

Debt instrument conversion price per share

$ 0.01

Stock issued during period, value, new issues

$ 50,000

Price per share

$ 0.017

Convertible Series A Preferred Stock [Member]

Number of preferred stock designated

5,000,000

Convertible Series A Preferred Stock [Member] | Board of Directors [Member]

Preferred stock redemption and returned shares

1,983,332

Convertible Series B Preferred Stock [Member]

Number of preferred stock designated

45,000,000

Preferred stock voting rights

10 votes per share

Series B Preferred Stock [Member]

Stock repurchased and retired during period, shares

45,000,000

Series A Preferred Stock [Member]

Number of preferred stock designated

5,000,000

Preferred stock voting rights

10 votes per share

Series B Preferred Stock [Member] | Messrs .Taddei [Member]

Stock repurchased and retired during period, shares

200,000,000

Series B Preferred Stock [Member] | Dolan [Member]

Stock repurchased and retired during period, shares

50,000,000

Series B Preferred Stock [Member] | Smith [Member]

Stock repurchased and retired during period, shares

200,000,000

Common Stock [Member] | Mammoth Corporation [Member]

Common stock shares issued for conversion of debt

11,178,560

Common Stock [Member] | Mammoth Corporation [Member] | Convertible Notes One [Member]

Common stock shares issued for conversion of debt

5,000,000

Debt instrument conversion price per share

$ 0.01

Common Stock [Member] | Mammoth Corporation [Member] | Convertible Notes Two [Member]

Common stock shares issued for conversion of debt

6,178,560

Common stock shares issued for conversion of debt, value

$ 50,000

Debt instrument conversion price per share

$ 0.0080925

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative)	Oct. 07, 2015USD ($)	Jun. 01, 2015USD ($)	Dec. 07, 2013shares	Dec. 07, 2013USD ($)shares	Dec. 07, 2013GBP (£)shares	Oct. 09, 2013USD ($)shares	Mar. 31, 2017USD ($)	Mar. 31, 2016USD ($)	Oct. 17, 2013USD ($)	Oct. 17, 2013GBP (£)	Oct. 09, 2013GBP (£)
Secured loan						$ 120,420			$ 319,598
Restricted shares | shares			10,000			10,000
Repayment of loan				$ 56,196
Excess of restricted stock issued | shares			20,000	20,000	20,000
Litigation settlement amount							$ 411,272
Due to litigation amount		$ 411,272					226,616
Litigation damages								$ 184,656
Lease agreement period	2 years
Rental expenses	$ 31,850
Renewed Lease Agreement [Member]
Lease agreement renewable period	1 year
Rent percentage higher than current rent payable	5.00%
Renewed Lease Agreement [Member] | from November 2015 until October 2016 [Member]
Rental expenses							31,850
Renewed Lease Agreement [Member] | from November 2016 until October 2017 [Member]
Rental expenses							$ 35,035
GBP [Member]
Secured loan | £										£ 200,000	£ 75,000
Repayment of loan | £					£ 35,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Apr. 13, 2017	Mar. 28, 2017	Feb. 02, 2017	Dec. 01, 2016	Oct. 13, 2016	Sep. 16, 2016	Jul. 02, 2016	Apr. 28, 2016	Oct. 17, 2013	Mar. 31, 2017	Mar. 31, 2016
Debt conversion amount		$ 50,000		$ 53,850		$ 59,500
Debt instrument conversion price per share		$ 0.0080925		$ 0.017		$ 0.017
Common stock fair value shares		$ 0.0135
Debt instrument, interest rate									5.00%
Loss on debt extinguishment		$ 40,305								$ (17,301)	$ (25,119)
Promissory note										$ 60,000
Mammoth Corporation [Member]
Debt instrument conversion price per share			$ 0.01
Stock issued during period, value, new issues			$ 50,000
St.George Investments LLC [Member]
Debt instrument conversion price per share							$ 0.017			$ 0.012
Common stock fair value shares							$ 0.0197			$ 0.0106
Loss on debt extinguishment					$ 27,000			$ 14,850
Promissory note					$ 135,000			$ 148,500		$ 162,000
Convertible debt							$ 163,350			$ 184,250
Interest rate							10.00%			20.00%
Debt instruments principal amount							$ 14,850			$ 27,000
St.George Investments LLC [Member] | Minimum [Member]
Increase in principal amount							148,500			135,000
St.George Investments LLC [Member] | Maximum [Member]
Increase in principal amount							$ 163,350			$ 162,000
Subsequent Event [Member]
Debt instrument conversion price per share	$ 0.017
Common stock fair value shares	$ 0.0135
Debt instrument, interest rate	1.35%
Subsequent Event [Member] | St.George Investments LLC [Member]
Debt instrument conversion price per share	$ 0.012
Common stock fair value shares	$ 0.0106
Loss on debt extinguishment	$ 27,000
Promissory note	135,000
Convertible debt	$ 162,000
Interest rate	20.00%
Debt instruments principal amount	$ 27,000
Subsequent Event [Member] | St.George Investments LLC [Member] | Minimum [Member]
Increase in principal amount	135,000
Subsequent Event [Member] | St.George Investments LLC [Member] | Maximum [Member]
Increase in principal amount	162,000
Mammoth Corporation [Member] | Subsequent Event [Member]
Debt conversion amount	$ 67,125
Debt instrument conversion price per share	$ 0.006565
Stock issued during period, value, new issues	$ 10,224,676
Loss on debt extinguishment	66,527
St. George [Member] | Subsequent Event [Member] | Mammoth Corporation [Member]
Promissory note	$ 135,000