The components of income before income tax expense for 2015, 2014 and 2013 are as follows (in thousands):



	2015		2014		2013
United States	$	55,143	$	154,943	$	150,023
Other countries	93,547		180,988		174,079
Income before income tax expense	$	148,690	$	335,931	$	324,102

The components of income tax expense for 2015, 2014 and 2013 are as follows (in thousands):



	2015			2014		2013
Current:
United States	$	17,257		$	44,350	$	44,112
Other countries	14,629			23,546		25,103
State and provincial	1,979			4,727		4,903
Total current	33,865			72,623		74,118
Deferred:
United States	(2,905		)	2,801		4,754
Other countries	2,947			1,675		1,884
State and provincial	(149		)	206		152
Total deferred	(107		)	4,682		6,790
Income tax expense	$	33,758		$	77,305	$	80,908

The differences in income tax expense computed using The Netherlands statutory income tax rate of 25%, 25% and 25% in 2015, 2014 and 2013, respectively, and our income tax expense as reported in the accompanying Consolidated Statements of Operations for 2015, 2014 and 2013 are as follows (in thousands):



	2015			2014			2013
Tax at The Netherlands income tax rate	$	37,173		$	83,983		$	81,026
International earnings taxed at rates other than The Netherlands statutory rate	(14,066		)	(6,721		)	(6,698		)
Non-deductible expenses	2,832			2,807			2,138
Change in valuation allowance	3,625			1,150			(1,156		)
State and provincial taxes	1,133			3,339			3,439
Adjustments of prior year taxes	483			(2,973		)	(4,258		)
Adjustments of income tax reserves	(1,205		)	(1,570		)	59
Other	3,783			(2,710		)	6,358
Income tax expense	$	33,758		$	77,305		$	80,908

Deferred tax assets and liabilities result from various temporary differences between the financial statement carrying amount and their tax basis. Deferred tax assets and liabilities as of December 31, 2015 and 2014 are summarized as follows (in thousands):



	2015			2014
Deferred tax assets:
Net operating loss carry-forwards	$	8,045		$	6,340
Reserves	18,627			14,135
Unrealized benefit plan loss	5,571			4,925
Unrealized foreign exchange	7,994			2,289
Other	3,229			2,232
Total deferred tax assets	43,466			29,921
Valuation allowance (1)	(10,862		)	(7,236		)
Net deferred tax asset	32,604			22,685
Deferred tax liabilities:
Intangibles	(5,876		)	(5,650		)
Property, plant and equipment	(8,372		)	(6,993		)
Accrued interest	(10,111		)	(6,841		)
Unrealized foreign exchange	(6,421		)	—
Other	(1,579		)	(3,498		)
Total deferred tax liabilities	(32,359		)	(22,982		)
Net deferred income taxes	$	245		$	(297	)

	2015			2014
Current deferred tax assets	$	3,164		$	6,130
Current deferred tax liabilities	(9,731		)	(3,093		)
Long-term deferred tax assets	11,693			3,876
Long-term deferred tax liabilities	(4,881		)	(7,210		)
Total deferred tax assets (liabilities)	$	245		$	(297	)

(1) Valuation allowance at 12/31/13 was $6.1 million.

We have not provided for deferred taxes on the unremitted earnings of certain subsidiaries that we consider to be indefinitely reinvested. Should we make a distribution of the unremitted earnings of these subsidiaries, we may be required to record additional taxes.

At December 31, 2015, we had tax net operating loss carry-forwards in various tax jurisdictions of approximately $30.8 million. Although we cannot be certain that these operating loss carry-forwards will be utilized, we anticipate that we will have sufficient taxable income in future years to allow us to fully utilize the carry-forwards that are not subject to a valuation allowance as of December 31, 2015. If unused, those carry-forwards which are subject to expiration may expire during the years 2016-2026. During 2015, $3.9 million of net operating loss carry-forwards which carried a full valuation allowance expired unused.

We file income tax returns in the U.S. federal jurisdiction, various states and foreign jurisdictions. We are currently undergoing multiple examinations in various jurisdictions, and the years 1999 through 2014 remain open for examination in various tax jurisdictions in which we operate. In some of these jurisdictions we have received notices of audit assessment that could expose the Company to additional income taxes, including interest and penalty of approximately $17 million in excess of our current estimates. The ultimate settlement and timing of these additional tax assessments is uncertain but the Company will continue to vigorously defend its return filing position and does not view the assessments as probable at this time.

During 2015, adjustments were made to estimates for uncertain tax positions in certain tax jurisdictions based upon changes in facts and circumstances, resulting in a reduction to the unrecognized tax benefits. A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):



	2015			2014			2013
Unrecognized tax benefits at January 1,	$	11,747		$	12,385		$	13,256
Tax positions, current period	1,044			1,441			1,747
Tax positions, prior period	(640		)	56			(501		)
Settlements with taxing authorities	(1,371		)	(947		)	—
Lapse of applicable statute of limitations	(816		)	(1,188		)	(2,117		)
Unrecognized tax benefits at December 31,	$	9,964		$	11,747		$	12,385

Changes in our estimate of unrecognized tax benefits would affect our effective tax rate.

Our policy is to record accrued interest and penalties on uncertain tax positions, net of any tax effect, as part of total tax expense for the period. The corresponding liability is carried along with the tax exposure as a non-current payable in Other Long-term Liabilities. For the years ended December 31, 2015, 2014 and 2013, we recognized approximately $(0.5) million, $(1.1) million and $0.9 million respectively, in interest and penalties. For the years ended December 31, 2015, 2014 and 2013, we had approximately $2.0 million, $2.5 million and $3.6 million, respectively, accrued for the payment of interest and penalties.