INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Schedule of income before income tax, domestic and foreign

The components of income before income taxes and non-controlling interests consist of the following for the years ended December 31:

(in thousands)	2017		2016		2015
Domestic - Luxembourg	$	9,123	$	8,489	$	27,884
Foreign - U.S.	7,967		16,655		5,944
Foreign - Non-U.S.	18,285		19,168		19,232
Total	$	35,375	$	44,321	$	53,060

Schedule of income tax provision

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

(in thousands)	2017			2016			2015
Current:
Domestic - Luxembourg	$	737		$	160		$	1,787
Foreign - U.S. Federal	2,405			9,556			539
Foreign - U.S. State	364			258			855
Foreign - Non-U.S.	17,574			5,558			6,405
	$	21,080		$	15,532		$	9,586
Deferred:
Domestic - Luxembourg	$	(295,318	)	$	432		$	—
Foreign - U.S. Federal	(111		)	(3,065		)	(108		)
Foreign - U.S. State	(210		)	(100		)	(526		)
Foreign - Non-U.S.	(1,697		)	136			(692		)
	$	(297,336	)	$	(2,597	)	$	(1,326	)
Total	$	(276,256	)	$	12,935		$	8,260

Summary of tax effects of the temporary differences

A summary of the tax effects of the temporary differences is as follows for the years ended December 31:

(in thousands)	2017			2016
Non-current deferred tax assets:
Net operating loss carryforwards	$	349,154		$	5,891
U.S. federal and state tax credits	407			316
Other non-U.S. deferred tax assets	5,724			3,674
Share-based compensation	1,496			2,486
Accrued expenses	6,494			11,527
Non-current deferred tax liabilities:
Intangible assets	(8,015		)	(4,203		)
Depreciation	(3,318		)	(6,964		)
Other non-U.S. deferred tax liability	(1,692		)	(1,342		)
Other	(260		)	(626		)
	349,990			10,759
Valuation allowance	(46,283		)	(3,467		)
Non-current deferred tax assets, net	$	303,707		$	7,292

Schedule of the reconciliation of income tax provision to the Luxembourg statutory income tax rate

The following table reconciles the Luxembourg statutory tax rate to our effective tax rate for the years ended December 31:

	2017		2016		2015
Statutory tax rate	27.08	%	29.22	%	29.22	%
Permanent difference related to Luxembourg intangible assets	(0.63	)	—		(13.56	)
Change in valuation allowance	119.20		(0.08	)	0.83
State tax expense	0.50		2.30		0.29
Tax credits	(2.13	)	(1.81	)	(2.34	)
Uncertain taxes	30.16		(3.65	)	1.39
Unrecognized tax loss	(1,008.20	)	—		—
Income tax rate change	57.36		—		—
Other	(4.28	)	3.20		(0.26	)
Effective tax rate	(780.94	)%	29.18	%	15.57	%

Summary of income tax contingencies

The following table summarizes changes in unrecognized tax benefits during the years ended December 31:

(in thousands)	2017			2016
Amount of unrecognized tax benefits as of the beginning of the year	$	758		$	2,005
Decreases as a result of tax positions taken in a prior period	(78		)	(1,527		)
Increases as a result of tax positions taken in a prior period	53			60
Increases as a result of tax positions taken in the current period	8,159			220
Amount of unrecognized tax benefits as of the end of the year	$	8,892		$	758