Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule Of Components Of Income Before Income Tax

The components of (loss) income before income taxes for the years ended twelve months ended December 31, are as follows: 

(Loss) Income Before Income Taxes:	2019			2018			2017
Ireland	$	(50,134	)	$	(42,604	)	$	(3,123	)
U.S.	10,401			(70,340		)	92,754
France	1,151			(253		)	3,029
Total (loss) income before income taxes	$	(38,582	)	$	(113,197	)	$	92,660

Schedule Of Income Tax Payments

The income tax provision consists of the following for the years ended December 31:  

Income Tax (Benefit) Provision:	2019			2018			2017
Current:
U.S. - Federal	$	—		$	—		$	18,064
U.S. - State	97			330			331
France	—			—			265
Total current	97			330			18,660
Deferred:
Ireland	(1,256		)	—			—
U.S. - Federal	(4,093		)	(19,503		)	4,686
U.S. - State	(104		)	1,280			1,043
Total deferred	(5,453		)	(18,223		)	5,729
Income tax (benefit) provision	$	(5,356	)	$	(17,893	)	$	24,389

Schedule of Effective Income Tax Rate Reconciliation

The reconciliation between income taxes at the statutory rate and the Company’s (benefit) provision for income taxes is as follows for the years ended December 31: 

Reconciliation to Effective Income Tax Rate:	2019			2018			2017
Statutory tax rate	12.5		%	12.5		%	12.5		%
Differences in international tax rates	3.2		%	8.0		%	22.2		%
Nondeductible changes in fair value of contingent consideration	(0.3		)%	4.0		%	(11.6		)%
Intercompany asset transfer	21.2		%	—		%	—		%
Change in valuation allowances	(19.1		)%	(5.3		)%	(0.7		)%
Nondeductible stock-based compensation	(2.7		)%	(1.3		)%	(0.4		)%
Cross border merger	—		%	—		%	0.3		%
Unrealized tax benefits	0.7		%	(1.3		)%	1.4		%
State and local taxes (net of federal)	—		%	(0.3		)%	0.3		%
Change in U.S. tax law	—		%	(0.2		)%	3.8		%
Nondeductible interest expense	(2.5		)%	(1.1		)%	—		%
Other	0.9		%	0.7		%	(1.5		)%
Effective income tax rate	13.9		%	15.7		%	26.3		%
Income tax (benefit) provision - at statutory tax rate	$	(4,823	)	$	(14,149	)	$	11,582
Differences in international tax rates	(1,218		)	(9,039		)	20,557
Nondeductible changes in fair value of contingent consideration	121			(4,559		)	(10,779		)
Intercompany asset transfer	(8,190		)	—			—
Change in valuation allowances	7,379			5,998			(610		)
Nondeductible stock-based compensation	1,039			1,499			(375		)
Cross-border merger	—			—			265
Unrecognized tax benefits	(261		)	1,440			1,296
State and local taxes (net of federal)	(7		)	299			252
Change in U.S. tax law	—			274			3,513
Nondeductible interest expense	982			1,269			—
Other	(378		)	(925		)	(1,312		)
Income tax (benefit) provision - at effective income tax rate	$	(5,356	)	$	(17,893	)	$	24,389

Summary of Unrecognized Tax Benefits

The following table summarizes the activity related to the Company’s unrecognized tax benefits for the twelve months ended December 31:

Unrecognized Tax Benefit Activity	2019			2018		2017
Balance at January 1:	$	5,315		$	3,954	$	1,686
Additions based on tax positions related to the current year	—			1,087		2,268
Increases (decreases) for tax positions of prior years	2,416			274		—
Statute of limitations expiration	(1,266		)	—		—
Balance at December 31:	$	6,465		$	5,315	$	3,954

Schedule of Deferred Tax Assets and Liabilities

The net deferred tax assets/liabilities at December 31, 2019 and 2018 resulted from the following temporary differences: 

Net Deferred Tax Assets and Liabilities:	2019			2018
Deferred tax assets:
Net operating loss carryforwards	$	30,275		$	19,510
Amortization	11,602			6,830
Stock based compensation	3,577			4,587
Accounts receivable	53			—
Fair value contingent consideration	264			384
Restructuring costs (Noctiva)	—			13,812
Other	901			479
Gross deferred tax assets	46,672			45,602
Deferred tax liabilities:
Amortization	(172		)	(308		)
Accounts receivable	—			(661		)
Prepaid expenses	(35		)	(405		)
Gross deferred tax liabilities	(207		)	(1,374		)
Less: valuation allowances	(17,038		)	(21,199		)
Net deferred tax assets	$	29,427		$	23,029