Income Taxes

The components of loss before income taxes are as follows:



	Three Months Ended March 31,
Loss Before Income Taxes:	2019			2018

Ireland	$	(10,234	)	$	(4,927	)
United States	(3,443		)	(9,835		)
France	285			199
Total loss before income taxes	$	(13,392	)	$	(14,563	)

The items accounting for the difference between the income tax provision computed at the statutory rate and the Company’s effective tax rate are as follows:



	Three Months Ended March 31,
Income Tax Rate Reconciliation:	2019			2018

Statutory tax rate	12.5		%	12.5		%
International tax rates differential	5.0		%	8.9		%
Change in valuation allowance	(11.4		)%	(4.7		)%
Change in fair value of nondeductible contingent consideration	(3.1		)%	(3.8		)%
Nondeductible stock-based compensation	(0.4		)%	(1.1		)%
Unrecognized tax benefits	(0.9		)%	(1.5		)%
State and local income taxes, net of federal	—		%	0.1		%
Nondeductible interest expense	(1.2		)%	—		%
Other	2.2		%	5.6		%
Effective income tax rate	2.7		%	16.0		%

Income tax benefit - at statutory tax rate	$	(1,673	)	$	(1,820	)
International tax rates differential	(668		)	(1,298		)
Change in valuation allowance	1,520			690
Change in fair value of nondeductible contingent consideration	413			551
Nondeductible stock-based compensation	51			160
Unrecognized tax benefits	124			220
State and local income taxes, net of federal	2			(19		)
Nondeductible interest expense	157			—
Other	(300		)	(811		)
Income tax benefit - at effective income tax rate	$	(374	)	$	(2,327	)

The income tax benefit for the three months ended March 31, 2019 was $374 compared to an income tax benefit of $2,327 for the three months ended March 31, 2018. The decrease in the income tax benefit for the three months ended March 31, 2019 is primarily the result of a decrease in the amount of loss generated in the United States, when compared to the same prior year period.