Note 10 - Income Taxes	6 Months Ended
Jun. 30, 2020
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE 10 — INCOME TAXES The Company’s effective tax rate expense (benefit) for the three months ended June 30, 2020 and 2019 was 33.3% and (11.2)%, respectively and 35.5% and 14.5% for the six months ended June 30, 2020 and 2019, respectively. The effective rate differs from the federal statutory rate of 21% for the six months ended June 30, 2020 due to: (i) the mix of business in various countries with higher statutory tax rates than the federal statutory tax rate; (ii) a net increase in the valuation allowance on deferred tax assets related to Production Tax Credits ("PTC"); and (iii) partially offset by tax depreciation benefits related to intra-entity transfers of assets. In response to the COVID-19 pandemic, many governments have enacted or are contemplating measures to provide aid and economic stimulus. The Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”), enacted on March 27, 2020 in the United States provides relief on deferral of tax payments and filings, modifies the net operating loss utilization rules, and temporarily increases the interest expense deduction allowed. For the six months ended June 30, 2020, there were no material tax impacts to our consolidated financial statements as it relates to the CARES Act or other COVID-19 stimulus measures. The Company will continue to monitor additional guidance issued by Treasury, the Internal Revenue Service and other taxing authorities. Tax Audit in Kenya The Company has received three Notices of Assessments (“NoA”) from the Kenya Revenue Authority ("KRA") relating to certain findings in respect of its audit of tax years 2013 to 2017. The Company has responded and objected to each of the KRA audit findings and has already filed its appeals to Objection Decisions issued by the KRA and continuing the legal process in order to resolve the issues raised. The total amount of assessments under the first two NoAs is approximately $157 million, excluding penalties and interest of approximately $42 million and the total amount of assessment under the third NoA is approximately $3 million, excluding penalties and interest of approximately $1 million. The Company is currently at different stages of discussions with the KRA on the matters included in the KRA assessments. The Company believes its tax positions for the issues raised during the audit period is more-likely-than-not sustainable based on technical merits under Kenyan tax law. As of June 30, 2020, the Company had not recorded any tax reserves related to these demands except for an immaterial amount.

Note 10 - Income Taxes

6 Months Ended

Jun. 30, 2020

NOTE 10 — INCOME TAXES

The Company’s effective tax rate expense (benefit) for the three months ended June 30, 2020 and 2019 was 33.3% and (11.2)%, respectively and 35.5% and 14.5% for the six months ended June 30, 2020 and 2019, respectively. The effective rate differs from the federal statutory rate of 21% for the six months ended June 30, 2020 due to: (i) the mix of business in various countries with higher statutory tax rates than the federal statutory tax rate; (ii) a net increase in the valuation allowance on deferred tax assets related to Production Tax Credits ("PTC"); and (iii) partially offset by tax depreciation benefits related to intra-entity transfers of assets.

In response to the COVID-19 pandemic, many governments have enacted or are contemplating measures to provide aid and economic stimulus. The Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”), enacted on March 27, 2020 in the United States provides relief on deferral of tax payments and filings, modifies the net operating loss utilization rules, and temporarily increases the interest expense deduction allowed. For the six months ended June 30, 2020, there were no material tax impacts to our consolidated financial statements as it relates to the CARES Act or other COVID-19 stimulus measures. The Company will continue to monitor additional guidance issued by Treasury, the Internal Revenue Service and other taxing authorities.

Tax Audit in Kenya

The Company has received three Notices of Assessments (“NoA”) from the Kenya Revenue Authority ("KRA") relating to certain findings in respect of its audit of tax years 2013 to 2017. The Company has responded and objected to each of the KRA audit findings and has already filed its appeals to Objection Decisions issued by the KRA and continuing the legal process in order to resolve the issues raised. The total amount of assessments under the first two NoAs is approximately $157 million, excluding penalties and interest of approximately $42 million and the total amount of assessment under the third NoA is approximately $3 million, excluding penalties and interest of approximately $1 million.

The Company is currently at different stages of discussions with the KRA on the matters included in the KRA assessments. The Company believes its tax positions for the issues raised during the audit period is more-likely-than-not sustainable based on technical merits under Kenyan tax law. As of June 30, 2020, the Company had not recorded any tax reserves related to these demands except for an immaterial amount.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References + Details