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Income Taxes (Tables)
12 Months Ended
Dec. 31, 2016
Income Tax Disclosure [Abstract]  
Schedule of Income Tax Expense/Benefit
The following table sets forth income before taxes and the expense for income taxes for the years ended December 31, 2016, 2015, and 2014:
 
Year Ended December 31,
 
2016
 
2015
 
2014
 
(in thousands)
Income (loss) before taxes:
 

 
 

 
 

U.S. 
$
(55,617
)
 
$
(83,537
)
 
$
(34,622
)
Foreign
48,404

 
8,793

 
26,073

Total income (loss) before taxes
$
(7,213
)
 
$
(74,744
)
 
$
(8,549
)
Income tax expense:
 

 
 

 
 

Current income taxes
 

 
 

 
 

U.S. federal
$
49

 
$
480

 
$
(12,049
)
U.S. state
126

 
195

 
(23
)
Foreign
9,494

 
7,488

 
7,620

Total current income taxes
9,669

 
8,163

 
(4,452
)
Deferred income taxes:
 

 
 

 
 

U.S. federal
263

 
(3,902
)
 
400

U.S. state

 
(118
)
 
236

Foreign
(651
)
 
4,309

 
193

Total deferred income taxes
(388
)
 
289

 
829

Total income tax expense (benefit)
$
9,281

 
$
8,452

 
$
(3,623
)
Effective Tax Rate Reconciliation
The following table sets forth income reconciliations of the statutory federal income tax rate to actual rates based on income or loss before income taxes for the years ended December 2016, 2015, and 2014:
 
December 31,
 
2016
 
2015
 
2014
 
(in thousands)
Federal income tax rate
$
(2,524
)
 
35.0
 %
 
$
(26,160
)
 
35.0
 %
 
$
(2,992
)
 
35.0
 %
State income tax rate, net of federal benefit
(202
)
 
2.8

 
(543
)
 
0.7

 
2,598

 
(30.4
)
Effect of rate differences
(12,624
)
 
175.0

 
(3,678
)
 
4.9

 
(3,362
)
 
39.3

Non-deductible / Non-taxable items          
2,694

 
(37.4
)
 
(2,181
)
 
2.9

 
(9,904
)
 
115.8

Change in valuation allowance
16,041

 
(222.4
)
 
10,892

 
(14.5
)
 
5,370

 
(62.8
)
U.S. tax on foreign earnings
23,130

 
(320.6
)
 
82,311

 
(110.0
)
 
17,196

 
(201.2
)
Foreign tax credits
(18,581
)
 
257.6

 
(49,432
)
 
66.1

 
(11,026
)
 
129.0

Uncertain tax positions
19

 
(0.3
)
 
(3,952
)
 
5.3

 
(25,172
)
 
294.4

Audit settlements
253

 
(3.5
)
 
1,167

 
(1.6
)
 
13,448

 
(157.3
)
Stock Compensation Windfall / Shortfall

2,120

 
(29.4
)
 

 

 

 

Deferred income tax account adjustments
(842
)
 
11.7

 

 

 
8,679

 
(101.5
)
Write-off of income tax receivable

 

 

 

 
1,577

 
(18.4
)
Other
(203
)
 
2.8

 
28

 
(0.1
)
 
(35
)
 
0.5

Effective income tax rate
$
9,281

 
(128.7
)%
 
$
8,452

 
(11.3
)%
 
$
(3,623
)
 
42.4
 %
Deferred Income Tax Assets and Liabilities
The following table sets forth deferred income tax assets and liabilities as of December 2016 and 2015:
 
December 31,
 
2016
 
2015
 
(in thousands)
Non-current deferred tax assets:
 

 
 

Stock compensation expense
$
4,597

 
$
7,142

Long-term accrued expenses
26,127

 
26,114

Net operating loss and charitable contribution carryovers
36,424

 
22,518

Intangible assets
3,654

 
4,725

Future uncertain tax position offset
396

 
456

Unrealized loss on foreign currency

 
466

Foreign tax credit
69,586

 
27,109

Other
5,481

 
5,548

Valuation allowance
(90,900
)
 
(56,572
)
Total non-current deferred tax assets
$
55,365

 
$
37,506

Non-current deferred tax liabilities:
 

 
 

Intangible assets

$
(41
)
 
$
(24,572
)
Unremitted earnings of foreign subsidiary
(32,427
)
 
(6,432
)
Property and equipment
(16,072
)
 

Total non-current deferred tax liabilities
$
(48,540
)
 
$
(31,004
)
Unrecognized Tax Benefits Reconciliation
The following table sets forth a reconciliation of the beginning and ending amount of unrecognized tax benefits during the years ended December 31, 2016, 2015 and 2014:
 
December 31,
 
2016
 
2015
 
2014
 
(in thousands)
Unrecognized tax benefit—January 1
$
4,957

 
$
8,444

 
$
31,616

Gross increases—tax positions in prior period
646

 
643

 
7

Gross decreases—tax positions in prior period
(664
)
 
(385
)
 
(3,711
)
Gross increases—tax positions in current period
245

 
549

 
904

Settlements
(238
)
 
(4,126
)
 
(20,210
)
Lapse of statute of limitations
(196
)
 
(168
)
 
(162
)
Unrecognized tax benefit—December 31
$
4,750

 
$
4,957

 
$
8,444

Income Tax Examinations
The following table sets forth the tax years subject to examination for the major jurisdictions where we conduct business as of December 31, 2016:
Netherlands
2009 to 2016
Canada
2009 to 2016
Japan
2010 to 2016
China
2008 to 2016
Singapore
2012 to 2016
United States
2010 to 2016