Income Taxes

The components of loss before income taxes are as follows (dollars in thousands):



	Three Months Ended December 31,
	2015			2014
Domestic	$	(29,002	)	$	(63,710	)
Foreign	24,704			19,029
Loss before income taxes	$	(4,298	)	$	(44,681	)

The components of provision from income taxes are as follows (dollars in thousands):



	Three Months Ended December 31,
	2015			2014
Domestic	$	4,537		$	3,789
Foreign	3,230			2,025
Provision for income taxes	$	7,767		$	5,814
Effective tax rate	(180.7		)%	(13.0		)%

The effective income tax rate was (180.7)% and (13.0)% for the three months ended December 31, 2015 and 2014, respectively. Our current effective income tax rate differs from the U.S. federal statutory rate of 35% primarily due to current period losses in the United States that require an additional valuation allowance that provide no benefit to the provision and an increase to indefinite lived deferred tax liabilities, partially offset by our earnings in foreign operations that are subject to a significantly lower tax rate than the U.S. statutory tax rate, driven primarily by our subsidiaries in Ireland.

Effective October 1, 2015, we implemented ASU No. 2015-17, "Balance Sheet Classification of Deferred Taxes." The cumulative effect of the change as of September 30, 2015 on current and long-term deferred tax assets was a decrease of approximately $57.3 million and $0.4 million, respectively, with an offsetting adjustment to long-term deferred tax liabilities. Current deferred tax assets are included in prepaid expenses and other current assets and long-term deferred tax assets are included in other assets within our consolidated balance sheet.

The effective income tax rate is based upon the income for the year, the composition of the income in different countries, changes relating to valuation allowances for certain countries if and as necessary, and adjustments, if any, for the potential tax consequences, benefits or resolutions of audits or other tax contingencies. Our aggregate income tax rate in foreign jurisdictions is lower than our income tax rate in the United States; the majority of our income before provision for income taxes from foreign operations has been earned by subsidiaries in Ireland. Our effective tax rate may be adversely affected by earnings being lower than anticipated in countries where we have lower statutory tax rates and higher than anticipated in countries where we have higher statutory tax rates.

At December 31, 2015 and September 30, 2015, we had gross tax effected unrecognized tax benefits of $22.6 million and $22.2 million, respectively, and is included in other long-term liabilities. If these benefits were recognized, they would impact our effective tax rate. We do not expect a significant change in the amount of unrecognized tax benefits within the next 12 months.