INCOME TAX (Tables)

6 Months Ended

Jun. 30, 2015

Income Tax Disclosure [Abstract]

Schedule Of Components Of Income Before Income Tax [Table Text Block]

Income (loss) before income taxes comprises the following for the six-month period ended June 30, 2015:

(in thousands of U.S. dollars)	three months ended June 30, 2015		six months ended June 30, 2015
Ireland.	$	(11,278)	$	(16,317)
France.		(1,123)		9,113
United States..		5,242		22,166
Total.	$	(7,159)	$	14,962

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

A reconciliation of income tax benefit (provision) computed at the French statutory rate (33.33%), Irish statutory rate (12.5%) and the US statutory rate (36.15%) to the actual income tax expense is as follows:

(in thousands of U.S. dollars)	Three months ended June 30, 2015		Six months ended June 30, 2015
Income tax benefit (provision) computed at the statutory rate	$	(115)	$	(9,011)
Non Taxable remeasurement of fair value accounting of earn out		(11,568)		(13,467)
Valuation allowance on operating losses in Ireland		(1,410)		(2,040)
Other temporary and permanent differences		2,851		3,803
Total	$	(10,242)	$	(20,715)