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Income Taxes
 9 Months Ended
Sep. 30, 2019
Income Tax Disclosure [Abstract]  
Income Taxes
Income Taxes
The components of loss before income taxes are as follows: 
 
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
Loss Before Income Taxes:
 
2019
 
2018
 
2019
 
2018
 
 
 
 
 
 
 
 
 
Ireland
 
$
(14,302
)
 
$
(18,314
)
 
$
(36,625
)
 
$
(34,203
)
United States
 
5,952

 
1,773

 
12,309

 
(1,043
)
France
 
1,720

 
79

 
(2,530
)
 
441

Total loss before income taxes
 
$
(6,630
)
 
$
(16,462
)
 
$
(26,846
)
 
$
(34,805
)
 
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 September 30,
 
Nine Months Ended September 30,
Income Tax Rate Reconciliation:
 
2019
 
2018
 
2019
 
2018
 
 
 
 
 
 
 
 
 
Statutory tax rate  
 
12.5
 %

12.5
 %
 
12.5
 %
 
12.5
 %
International tax rates differential
 
(4.3
)%

7.0
 %
 
4.1
 %
 
6.9
 %
Change in valuation allowance
 
(31.1
)%

(18.3
)%
 
(27.0
)%
 
(14.9
)%
Change in fair value of nondeductible contingent consideration
 
4.1
 %

8.7
 %
 
(0.1
)%
 
9.9
 %
Nondeductible stock-based compensation
 
—
 %

(3.5
)%
 
(0.2
)%
 
(2.6
)%
Unrecognized tax benefits
 
(8.8
)%

(3.5
)%
 
(3.3
)%
 
(3.1
)%
State and local income taxes, net of federal
 
(0.2
)%

0.1
 %
 
(0.2
)%
 
0.2
 %
Nondeductible interest expense
 
(4.5
)%
 
—
 %
 
(2.6
)%
 
—
 %
Other
 
(1.3
)%

1.2
 %
 
3.1
 %
 
0.8
 %
Effective income tax rate
 
(33.6
)%

4.2
 %
 
(13.7
)%
 
9.7
 %
 
 
 
 
 
 
 
 
 
Income tax benefit - at statutory tax rate
 
$
(829
)
 
$
(2,058
)
 
$
(3,355
)
 
$
(4,351
)
International tax rates differential
 
283

 
(1,153
)
 
(1,108
)
 
(2,394
)
Change in valuation allowance
 
2,059

 
3,007

 
7,242

 
5,188

Change in fair value of nondeductible contingent consideration
 
(270
)
 
(1,431
)
 
33

 
(3,436
)
Nondeductible stock-based compensation
 
1

 
578

 
50

 
914

Unrecognized tax benefits
 
581

 
578

 
873

 
1,086

State and local income taxes, net of federal
 
14

 
(13
)
 
41

 
(70
)
Nondeductible interest expense
 
299

 
—

 
709

 
—

Other
 
96

 
(199
)
 
(844
)
 
(297
)
Income tax provision (benefit) - at effective income tax rate
 
$
2,234

 
$
(691
)
 
$
3,641

 
$
(3,360
)
 
The income tax provision was $2,234 for the three months ended September 30, 2019 and a benefit of $691 for the three months ended September 30, 2018. The increase in the income tax provision for the three months ended September 30, 2019 is primarily the result of a decrease in the amount of nontaxable gain from the revaluation of contingent consideration and an increase in the amount of valuation allowances recorded on foreign income tax losses.

The income tax provision was $3,641 for the nine months ended September 30, 2019 and a benefit of $3,360 for the nine months ended September 30, 2018. The increase in the income tax provision for the nine months ended September 30, 2019 is primarily the result of a decrease the amount of nontaxable gain from the revaluation of contingent consideration and an increase in the amount of valuation allowances recorded on foreign income tax losses.

The IRS commenced an examination of the Company's U.S. income tax returns for 2016 and 2017 during the second quarter 2019.