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Income taxes (Tables) | 12 Months Ended
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Dec. 31, 2020
Income Tax Disclosure [Abstract] |
Schedule of provision for income taxes by tax jurisdiction | The following table presents our income tax (benefit) expense by tax jurisdiction for the years ended December 31, 2020, 2019 and 2018:
| Year Ended December 31,
| 2020 |  | 2019 |  | 2018
Deferred tax expense (benefit) |  |  |  |  |
Ireland | $ | (31,387) |  |  | $ | 154,134 |  |  | $ | 140,621 |
United States | 6,180 |  |  | 11,327 |  |  | 6,510 |
The Netherlands | 572 |  |  | 7,316 |  |  | 4,136 |
Other | (1,279) |  |  | 7,658 |  |  | 8,881 |
| (25,914) |  |  | 180,435 |  |  | 160,148 |
Deferred tax (benefit) expense related to a (decrease) increase in changes in valuation allowance of deferred tax assets |  |  |  |  |
Ireland | 1,882 |  |  | 2,358 |  |  | 368 |
United States | 12,085 |  |  | (18,425) |  |  | (2,838) |
The Netherlands | (11,746) |  |  | 87 |  |  | (2,302) |
Other | 2,811 |  |  | (1,957) |  |  | (7,788) |
| 5,032 |  |  | (17,937) |  |  | (12,560) |
Current tax (benefit) expense |  |  |  |  |
Ireland | — |  |  | — |  |  | (27) |
United States | 3,016 |  |  | 789 |  |  | (3,691) |
The Netherlands | (314) |  |  | 261 |  |  | (307) |
Other | 949 |  |  | 4,166 |  |  | 516 |
| 3,651 |  |  | 5,216 |  |  | (3,509) |
Income tax (benefit) expense | $ | (17,231) |  |  | $ | 167,714 |  |  | $ | 144,079 |
Schedule of reconciliation of statutory of income tax expense to provision for income taxes | The following table provides a reconciliation of the income tax (benefit) expense at statutory income tax rate to income tax (benefit) expense for the years ended December 31, 2020, 2019 and 2018:
| Year Ended December 31,
| 2020 |  | 2019 |  | 2018 |
Income tax (benefit) expense at statutory income tax rate of 12.5% | $ | (39,327) |  |  | $ | 167,580 |  |  | $ | 143,866 |  |
Permanent differences | 22,486 |  | (a) | (949) |  | (b) | 1,016 |  | (c)
Foreign rate differential | (390) |  |  | 1,083 |  |  | (803) |  |
| 22,096 |  |  | 134 |  |  | 213 |  |
Income tax (benefit) expense | $ | (17,231) |  |  | $ | 167,714 |  |  | $ | 144,079 |  |
(a)The 2020 permanent differences included non-deductible goodwill impairment, non-deductible interest, non-deductible share-based compensation in Ireland, and a valuation allowance change in respect of U.S., Dutch and Irish tax losses. (b)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. (c)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.
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, 2020, 2019 and 2018:
| Year Ended December 31, 2020
| 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 | $ | (160,739) |  |  | 12.5 | % |  | — |  |  | $ | — |
United States | 101,339 |  |  | 21.0 | % |  | 8.5 | % |  | 8,614 |
The Netherlands | (45,954) |  |  | 25.0 | % |  | 12.5 | % |  | (5,744) |
Other | (29,378) |  |  | 23.6 | % |  | 11.1 | % |  | (3,260) |
Taxable loss | $ | (134,732) |  |  |  |  |  |  | $ | (390) |
Permanent differences (c) | (179,886) |  |  |  |  |  |  |
Loss from continuing operations before income tax | $ | (314,618) |  |  |  |  |  |  |
| 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 | % |  | — |  |  | $ | — |
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 (d) | 7,596 |  |  |  |  |  |  |
Income from continuing operations before income tax | $ | 1,340,642 |  |  |  |  |  |  |
14. Income taxes (Continued)
| 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 | % |  | — |  |  | $ | — |
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 (e) | (7,687) |  |  |  |  |  |  |
Income from continuing operations before income tax | $ | 1,150,933 |  |  |  |  |  |  |
(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 2020 permanent differences included non-deductible goodwill impairment, non-deductible interest, non-deductible share-based compensation in Ireland, and a valuation allowance change in respect of U.S., Dutch and Irish tax losses. (d)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. (e)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.
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, 2020 and 2019:
| As of December 31, 2020
| Ireland |  | United States |  | The Netherlands |  | Other |  | Total
Depreciation/Impairment | $ | (2,154,075) |  |  | $ | (14,014) |  |  | $ | 12,510 |  |  | $ | (1,440) |  |  | $ | (2,157,019) |
Intangibles | (3,560) |  |  | (3,986) |  |  | — |  |  | — |  |  | (7,546) |
Accrued maintenance liability | (1,985) |  |  | 410 |  |  | — |  |  | — |  |  | (1,575) |
Obligations under capital leases and debt obligations | (3,343) |  |  | — |  |  | — |  |  | — |  |  | (3,343) |
Investments | — |  |  | (7,836) |  |  | — |  |  | — |  |  | (7,836) |
Deferred losses on sale of assets | — |  |  | 20,534 |  |  | — |  |  | — |  |  | 20,534 |
Valuation allowance | (7,536) |  |  | (50,805) |  |  | (4,278) |  |  | (16,774) |  |  | (79,393) |
Losses and credits forward | 1,410,570 |  |  | 67,697 |  |  | 12,359 |  |  | 16,052 |  |  | 1,506,678 |
Other | (52,443) |  |  | 1,002 |  |  | 356 |  |  | (1,314) |  |  | (52,399) |
Net deferred income tax (liabilities) assets | $ | (812,372) |  |  | $ | 13,002 |  |  | $ | 20,947 |  |  | $ | (3,476) |  |  | $ | (781,899) |
14. Income taxes (Continued)
| 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) |
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, 2020 and 2019:
| Year Ended December 31,
| 2020 |  | 2019
Valuation allowance at beginning of period | $ | 74,361 |  |  | $ | 92,298 |
Decrease of allowance to income tax provision | 5,032 |  |  | (17,937) |
Valuation allowance at end of period | $ | 79,393 |  |  | $ | 74,361 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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