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Income taxes (Tables) | 12 Months Ended
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Dec. 31, 2019
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, 2019, 2018 and 2017:
| Year Ended December 31,
| 2019 |  | 2018 |  | 2017
Deferred tax expense (benefit) |  |  |  |  |
Ireland | $ | 154,134 |  |  | $ | 140,621 |  |  | $ | 144,532 |
United States | 11,327 |  |  | 6,510 |  |  | 56,650 |
The Netherlands | 7,316 |  |  | 4,136 |  |  | (7,470 | )
Other | 7,658 |  |  | 8,881 |  |  | (14,188 | )
| 180,435 |  |  | 160,148 |  |  | 179,524 |
Deferred tax (benefit) expense related to a (decrease) increase in changes in valuation allowance of deferred tax assets |  |  |  |  |
Ireland | 2,358 |  |  | 368 |  |  | 1,366 |
United States | (18,425 | ) |  | (2,838 | ) |  | (29,147 | )
The Netherlands | 87 |  |  | (2,302 | ) |  | (8,518 | )
Other | (1,957 | ) |  | (7,788 | ) |  | 13,796 |
| (17,937 | ) |  | (12,560 | ) |  | (22,503 | )
Current tax (benefit) expense |  |  |  |  |
Ireland | — |  |  | (27 | ) |  | 5,606 |
United States | 789 |  |  | (3,691 | ) |  | (1,659 | )
The Netherlands | 261 |  |  | (307 | ) |  | 717 |
Other | 4,166 |  |  | 516 |  |  | 3,033 |
| 5,216 |  |  | (3,509 | ) |  | 7,697 |
Provision for income taxes | $ | 167,714 |  |  | $ | 144,079 |  |  | $ | 164,718 |
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, 2019, 2018 and 2017:
| Year Ended December 31,
| 2019 |  | 2018 |  | 2017 |
Income tax expense at statutory income tax rate of 12.5% | $ | 167,580 |  |  | $ | 143,866 |  |  | $ | 154,484 |  |
Permanent differences | (949 | ) | (a) | 1,016 |  | (b) | 23,737 |  | (c)
Foreign rate differential | 1,083 |  |  | (803 | ) |  | (13,503 | ) |
| 134 |  |  | 213 |  |  | 10,234 |  |
Provision for income taxes | $ | 167,714 |  |  | $ | 144,079 |  |  | $ | 164,718 |  |
(a) | The 2019 permanent differences included non-deductible interest, non-deductible share-based compensation in Ireland and in the Netherlands, and a valuation allowance change in respect of U.S., Dutch and Irish tax losses.
(b) | The 2018 permanent differences i ncluded non-deductible share-based compensation in Ireland and in the Netherlands, and a valuation allowance change in respect of U.S., Dutch and Irish tax losses.
(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.
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, 2019, 2018 and 2017:
| Year Ended December 31, 2019
| 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 | $ | 1,324,100 |  |  | 12.5 | % |  | 0.0 | % |  | $ | — |
United States | (30,041 | ) |  | 21.0 | % |  | 8.5 | % |  | (2,553 | )
The Netherlands | 30,656 |  |  | 25.0 | % |  | 12.5 | % |  | 3,832 |
Other | 8,331 |  |  | 10.1 | % |  | (2.4 | )% |  | (196 | )
Taxable income | $ | 1,333,046 |  |  |  |  |  |  | $ | 1,083 |
Permanent differences (c) | 7,596 |  |  |  |  |  |  |
Income from continuing operations before income tax | $ | 1,340,642 |  |  |  |  |  |  |
| Year Ended December 31, 2018
| 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 | $ | 1,163,574 |  |  | 12.5 | % |  | 0.0 | % |  | $ | — |
United States | (85 | ) |  | 22.0 | % |  | 9.5 | % |  | (8 | )
The Netherlands | 6,108 |  |  | 25.0 | % |  | 12.5 | % |  | 764 |
Other | (10,977 | ) |  | 26.7 | % |  | 14.2 | % |  | (1,559 | )
Taxable income | $ | 1,158,620 |  |  |  |  |  |  | $ | (803 | )
Permanent differences (d) | (7,687 | ) |  |  |  |  |  |  |
Income from continuing operations before income tax | $ | 1,150,933 |  |  |  |  |  |  |
15. Income taxes (Continued)
| 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 (e) | (182,481 | ) |  |  |  |  |  |
Income from continuing operations before income tax | $ | 1,235,872 |  |  |  |  |  |  |
(a) | The local statutory income tax expense for our significant tax jurisdictions (Ireland, the United States and the Netherlands) 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 2019 permanent differences included non-deductible interest, non-deductible share-based compensation in Ireland and in the Netherlands, and a valuation allowance change in respect of U.S., Dutch and Irish tax losses.
(d) | The 2018 permanent differences included non-deductible share-based compensation in Ireland and in the Netherlands, and a valuation allowance change in respect of U.S., Dutch and Irish tax losses.
(e) 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.
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, 2019 and 2018:
| As of December 31, 2019
| Ireland |  | United States |  | The Netherlands |  | Other |  | Total
Depreciation/Impairment | $ | (1,924,492 | ) |  | $ | (606 | ) |  | $ | 6,873 |  |  | $ | (1,253 | ) |  | $ | (1,919,478 | )
Intangibles | (4,594 | ) |  | (5,222 | ) |  | — |  |  | — |  |  | (9,816 | )
Accrued maintenance liability | (3,456 | ) |  | 1,666 |  |  | — |  |  | — |  |  | (1,790 | )
Obligations under capital leases and debt obligations | (3,806 | ) |  | — |  |  | — |  |  | — |  |  | (3,806 | )
Investments | — |  |  | (7,996 | ) |  | — |  |  | — |  |  | (7,996 | )
Deferred losses on sale of assets | — |  |  | 24,178 |  |  | — |  |  | — |  |  | 24,178 |
Valuation allowance | (5,654 | ) |  | (38,720 | ) |  | (16,025 | ) |  | (13,962 | ) |  | (74,361 | )
Losses and credits forward | 1,146,434 |  |  | 58,099 |  |  | 20,568 |  |  | 19,090 |  |  | 1,244,191 |
Other | (58,691 | ) |  | (99 | ) |  | (1,773 | ) |  | (5,818 | ) |  | (66,381 | )
Net deferred income tax (liabilities) assets | $ | (854,259 | ) |  | $ | 31,300 |  |  | $ | 9,643 |  |  | $ | (1,943 | ) |  | $ | (815,259 | )
15. Income taxes (Continued)
| As of December 31, 2018
| Ireland |  | United States |  | The Netherlands |  | Other |  | Total
Depreciation/Impairment | $ | (1,612,534 | ) |  | $ | 254 |  |  | $ | 5,974 |  |  | $ | (887 | ) |  | $ | (1,607,193 | )
Intangibles | (7,011 | ) |  | (6,108 | ) |  | — |  |  | — |  |  | (13,119 | )
Accrued maintenance liability | (3,242 | ) |  | 4,509 |  |  | — |  |  | — |  |  | 1,267 |
Obligations under capital leases and debt obligations | (4,255 | ) |  | — |  |  | — |  |  | — |  |  | (4,255 | )
Investments | — |  |  | (8,619 | ) |  | — |  |  | — |  |  | (8,619 | )
Deferred losses on sale of assets | — |  |  | 28,770 |  |  | — |  |  | — |  |  | 28,770 |
Valuation allowance | (3,296 | ) |  | (57,145 | ) |  | (15,938 | ) |  | (15,919 | ) |  | (92,298 | )
Losses and credits forward | 996,676 |  |  | 62,351 |  |  | 28,770 |  |  | 23,018 |  |  | 1,110,815 |
Other | (77,973 | ) |  | 502 |  |  | (1,760 | ) |  | (2,454 | ) |  | (81,685 | )
Net deferred income tax (liabilities) assets | $ | (711,635 | ) |  | $ | 24,514 |  |  | $ | 17,046 |  |  | $ | 3,758 |  |  | $ | (666,317 | )
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, 2019 and 2018:
| Year Ended December 31,
| 2019 |  | 2018
Valuation allowance at beginning of period | $ | 92,298 |  |  | $ | 104,858 |
Decrease of allowance to income tax provision | (17,937 | ) |  | (12,560 | )
Valuation allowance at end of period | $ | 74,361 |  |  | $ | 92,298 |

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