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Income taxes (Tables) | 12 Months Ended
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Dec. 31, 2017
Income Tax Disclosure [Abstract] |
Schedule of provision for income taxes by tax jurisdiction | The following table presents our provision for income taxes by tax jurisdiction for the years ended December 31, 2017, 2016 and 2015:
| Year Ended December 31,
| 2017 |  | 2016 |  | 2015
Deferred tax expense (benefit) |  |  |  |  |
Ireland | $ | 144,532 |  |  | $ | 141,364 |  |  | $ | 151,623 |
United States | 56,650 |  |  | (41,163 | ) |  | (65,341 | )
The Netherlands | (7,470 | ) |  | (8,346 | ) |  | (7,453 | )
Other | (14,188 | ) |  | 14,124 |  |  | 22,130 |
| 179,524 |  |  | 105,979 |  |  | 100,959 |
Deferred tax expense (benefit) related to an increase (decrease) in changes in valuation allowance of deferred tax assets |  |  |  |  |
Ireland | 1,366 |  |  | 1,562 |  |  | — |
United States | (29,147 | ) |  | 54,056 |  |  | 10,074 |
The Netherlands | (8,518 | ) |  | 12,843 |  |  | 13,915 |
Other | 13,796 |  |  | (13,100 | ) |  | (13,922 | )
| (22,503 | ) |  | 55,361 |  |  | 10,067 |
Current tax expense (benefit) |  |  |  |  |
Ireland | 5,606 |  |  | 4,730 |  |  | (99 | )
United States | (1,659 | ) |  | 3,166 |  |  | 39,358 |
The Netherlands | 717 |  |  | 1,164 |  |  | 37,512 |
Other | 3,033 |  |  | 3,096 |  |  | 2,008 |
| 7,697 |  |  | 12,156 |  |  | 78,779 |
Provision for income taxes | $ | 164,718 |  |  | $ | 173,496 |  |  | $ | 189,805 |
Schedule of reconciliation of statutory of income tax expense to provision for income taxes | The following table provides a reconciliation of the statutory income tax expense to provision for income taxes for the years ended December 31, 2017, 2016 and 2015:
| Year Ended December 31,
| 2017 |  |  | 2016 |  |  | 2015 |
Income tax expense at statutory income tax rate of 12.5% | $ | 154,484 |  |  |  | $ | 150,050 |  |  |  | $ | 170,712 |  |
Permanent differences | 23,737 |  | (a) |  | 29,057 |  | (b) |  | 29,555 |  | (c)
Foreign rate differential | (13,503 | ) |  |  | (5,611 | ) |  |  | (10,462 | ) |
| 10,234 |  |  |  | 23,446 |  |  |  | 19,093 |  |
Provision for income taxes | $ | 164,718 |  |  |  | $ | 173,496 |  |  |  | $ | 189,805 |  |
(a) | The 2017 permanent differences included non-deductible share-based compensation in Ireland and in the Netherlands, impacts of the change in tax rate in the United States, and a valuation allowance change in respect of U.S., Dutch and Irish tax losses.
(b) | The 2016 permanent differences included non-deductible share-based compensation in Ireland and in the Netherlands, non-deductible intercompany interest allocated to the United States, and a valuation allowance taken in respect of U.S., Dutch and Irish tax losses.
(c) | The 2015 permanent differences included the non-deductible intercompany interest allocated to the United States, non-deductible share-based compensation in the Netherlands, non-deductible costs relating to the transfer of certain functions from the Netherlands to Ireland, and a valuation allowance taken in respect of U.S. and Dutch tax losses.
Schedule of foreign rate differential by tax jurisdiction | The following tables present our foreign rate differential by tax jurisdiction for the years ended December 31, 2017, 2016 and 2015:
| Year Ended December 31, 2017
| Pre-tax income (loss) |  | Local statutory tax rate (a) |  | Variance to Irish statutory tax rate of 12.5% |  | Tax variance as a result of global activities (b)
Tax jurisdiction |  |  |  |  |  |  |
Ireland | $ | 1,212,029 |  |  | 12.5 | % |  | 0.0 | % |  | $ | — |
United States | 72,390 |  |  | 35.7 | % |  | 23.2 | % |  | 16,744 |
The Netherlands | (61,086 | ) |  | 25.0 | % |  | 12.5 | % |  | (7,636 | )
Isle of Man | 185,882 |  |  | 0.0 | % |  | (12.5 | )% |  | (23,235 | )
Other | 9,138 |  |  | 19.3 | % |  | 6.8 | % |  | 624 |
Taxable income | $ | 1,418,353 |  |  |  |  |  |  | $ | (13,503 | )
Permanent differences (c) | (182,481 | ) |  |  |  |  |  |
Income from continuing operations before income tax | $ | 1,235,872 |  |  |  |  |  |  |
| Year Ended December 31, 2016
| Pre-tax income (loss) |  | Local statutory tax rate (a) |  | Variance to Irish statutory tax rate of 12.5% |  | Tax variance as a result of global activities (b)
Tax jurisdiction |  |  |  |  |  |  |
Ireland | $ | 1,151,387 |  |  | 12.5 | % |  | 0.0 | % |  | $ | — |
United States | 44,238 |  |  | 36.3 | % |  | 23.8 | % |  | 10,529 |
The Netherlands | 37,580 |  |  | 25.0 | % |  | 12.5 | % |  | 4,698 |
Isle of Man | 181,286 |  |  | 0.0 | % |  | (12.5 | )% |  | (22,661 | )
Other | 18,989 |  |  | 22.1 | % |  | 9.6 | % |  | 1,823 |
Taxable income | $ | 1,433,480 |  |  |  |  |  |  | $ | (5,611 | )
Permanent differences (d) | (233,084 | ) |  |  |  |  |  |  |
Income from continuing operations before income tax | $ | 1,200,396 |  |  |  |  |  |  |
| Year Ended December 31, 2015
| Pre-tax income (loss) |  | Local statutory tax rate (a) |  | Variance to Irish statutory tax rate of 12.5% |  | Tax variance as a result of global activities (b)
Tax jurisdiction |  |  |  |  |  |  |
Ireland | $ | 1,212,190 |  |  | 12.5 | % |  | 0.0 | % |  | $ | — |
United States | (43,825 | ) |  | 36.3 | % |  | 23.8 | % |  | (10,430 | )
The Netherlands | 175,897 |  |  | 25.0 | % |  | 12.5 | % |  | 21,987 |
Isle of Man | 181,118 |  |  | 0.0 | % |  | (12.5 | )% |  | (22,640 | )
Other | 77,671 |  |  | 13.3 | % |  | 0.8 | % |  | 621 |
Taxable income | $ | 1,603,051 |  |  |  |  |  |  | $ | (10,462 | )
Permanent differences (e) | (237,352 | ) |  |  |  |  |  |
Income from continuing operations before income tax | $ | 1,365,699 |  |  |  |  |  |  |
(a) | The local statutory income tax expense for our significant tax jurisdictions (Ireland, the United States, the Netherlands and Isle of Man) does not differ from the actual income tax expense.
(b) | The tax variance as a result of global activities is primarily caused by our operations in countries with a higher or lower statutory tax rate than the statutory tax rate in Ireland.
(c) | The 2017 permanent differences included non-deductible share-based compensation in Ireland and in the Netherlands, impacts of the change in tax rate in the United States, and a valuation allowance change in respect of U.S., Dutch and Irish tax losses.
(d) | The 2016 permanent differences included non-deductible share-based compensation in Ireland and in the Netherlands, non-deductible intercompany interest allocated to the United States, and a valuation allowance taken in respect of U.S., Dutch and Irish tax losses.
(e) | The 2015 permanent differences included the non-deductible intercompany interest allocated to the United States, non-deductible share-based compensation in the Netherlands, non-deductible costs relating to the transfer of certain functions from the Netherlands to Ireland, and a valuation allowance taken in respect of U.S. and Dutch tax losses.
Schedule of principal components of deferred tax assets and liabilities | The following tables provide details regarding the principal components of our deferred income tax liabilities and assets by jurisdiction as of December 31, 2017 and 2016:
| As of December 31, 2017
| Ireland |  | United States |  | The Netherlands |  | Other |  | Total
Depreciation/Impairment | $ | (1,336,757 | ) |  | $ | 1,553 |  |  | $ | 9,138 |  |  | $ | 327 |  |  | $ | (1,325,739 | )
Intangibles | (4,159 | ) |  | (5,341 | ) |  | — |  |  | — |  |  | (9,500 | )
Interest expense | — |  |  | (166 | ) |  | — |  |  | — |  |  | (166 | )
Accrued maintenance liability | (4,362 | ) |  | 4,055 |  |  | — |  |  | — |  |  | (307 | )
Obligations under capital leases and debt obligations | (4,691 | ) |  | — |  |  | — |  |  | — |  |  | (4,691 | )
Investments | — |  |  | (8,095 | ) |  | — |  |  | — |  |  | (8,095 | )
Deferred losses on sale of assets | — |  |  | 32,119 |  |  | — |  |  | — |  |  | 32,119 |
Accrued expenses | — |  |  | 7,338 |  |  | — |  |  | — |  |  | 7,338 |
Valuation allowance | (2,928 | ) |  | (59,983 | ) |  | (18,240 | ) |  | (23,707 | ) |  | (104,858 | )
Losses and credits forward | 850,774 |  |  | 59,260 |  |  | 26,047 |  |  | 25,731 |  |  | 961,812 |
Other | (70,042 | ) |  | (2,543 | ) |  | (542 | ) |  | 2,500 |  |  | (70,627 | )
Net deferred income tax (liabilities) assets | $ | (572,165 | ) |  | $ | 28,197 |  |  | $ | 16,403 |  |  | $ | 4,851 |  |  | $ | (522,714 | )
| As of December 31, 2016
| Ireland |  | United States |  | The Netherlands |  | Other |  | Total
Depreciation/Impairment | $ | (1,030,901 | ) |  | $ | (16,322 | ) |  | $ | 8,547 |  |  | $ | (63 | ) |  | $ | (1,038,739 | )
Intangibles | (6,353 | ) |  | (16,242 | ) |  | — |  |  | — |  |  | (22,595 | )
Interest expense | — |  |  | (588 | ) |  | — |  |  | — |  |  | (588 | )
Accrued maintenance liability | (6,028 | ) |  | 12,810 |  |  | — |  |  | — |  |  | 6,782 |
Obligations under capital leases and debt obligations | (3,151 | ) |  | — |  |  | — |  |  | — |  |  | (3,151 | )
Investments | — |  |  | (12,641 | ) |  | — |  |  | — |  |  | (12,641 | )
Deferred losses on sale of assets | — |  |  | 66,119 |  |  | — |  |  | — |  |  | 66,119 |
Accrued expenses | — |  |  | 13,942 |  |  | — |  |  | — |  |  | 13,942 |
Valuation allowance | (1,562 | ) |  | (89,130 | ) |  | (26,758 | ) |  | (9,911 | ) |  | (127,361 | )
Losses and credits forward | 666,214 |  |  | 92,215 |  |  | 26,759 |  |  | 20,693 |  |  | 805,881 |
Other | (46,133 | ) |  | 5,539 |  |  | (4,399 | ) |  | (6,190 | ) |  | (51,183 | )
Net deferred income tax (liabilities) assets | $ | (427,914 | ) |  | $ | 55,702 |  |  | $ | 4,149 |  |  | $ | 4,529 |  |  | $ | (363,534 | )
Schedule of movement in valuation allowance for deferred income taxes | The following table presents the movements in the valuation allowance for deferred income tax assets during the years ended December 31, 2017 and 2016:
| Year Ended December 31,
| 2017 |  | 2016
Valuation allowance at beginning of period | $ | 127,361 |  |  | $ | 72,000 |
(Decrease) increase of allowance to income tax provision | (22,503 | ) |  | 55,361 |
Valuation allowance at end of period | $ | 104,858 |  |  | $ | 127,361 |

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