INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2018

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)	2018			2017		2016
Domestic - Luxembourg	$	(22,513	)	$	9,123	$	8,498
Foreign - U.S.	8,398			7,967		16,655
Foreign - non-U.S.	15,514			18,285		19,168
Total	$	1,399		$	35,375	$	44,321

Schedule of income tax provision (benefit)

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

(in thousands)	2018			2017			2016
Current:
Domestic - Luxembourg	$	275		$	737		$	160
Foreign - U.S. federal	1,838			2,405			9,556
Foreign - U.S. state	336			364			258
Foreign - non-U.S.	7,440			17,574			5,558
	$	9,889		$	21,080		$	15,532
Deferred:
Domestic - Luxembourg	$	(4,927	)	$	(295,318	)	$	432
Foreign - U.S. federal	(291		)	(111		)	(3,065		)
Foreign - U.S. state	134			(210		)	(100		)
Foreign - non-U.S.	(707		)	(1,697		)	136
	$	(5,791	)	$	(297,336	)	$	(2,597	)
Income tax provision (benefit)	$	4,098		$	(276,256	)	$	12,935

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)	2018			2017
Non-current deferred tax assets:
Net operating loss carryforwards	$	353,209		$	349,154
U.S. federal and state tax credits	314			407
Other non-U.S. deferred tax assets	6,161			5,724
Share-based compensation	1,586			1,496
Accrued expenses	5,242			6,494
Unrealized losses	3,131			—
Non-current deferred tax liabilities:
Intangible assets	(9,855		)	(8,015		)
Depreciation	(1,225		)	(3,318		)
Other non-U.S. deferred tax liability	(1,769		)	(1,692		)
Other	(954		)	(260		)
	355,840			349,990
Valuation allowance	(46,751		)	(46,283		)
Non-current deferred tax assets, net	$	309,089		$	303,707

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:

	2018		2017		2016
Statutory tax rate	26.01	%	27.08	%	29.22	%
Change in valuation allowance	43.08		119.20		(0.08	)
State tax expense	28.58		0.50		2.30
Tax credits	—		(2.13	)	(1.81	)
Uncertain tax positions	114.18		30.16		(3.65	)
Unrecognized tax loss	—		(1,008.20	)	—
Income tax rate change	—		57.36		—
Tax rate differences on foreign earnings	73.11		—		—
Other	7.96		(4.91	)	3.20
Effective tax rate	292.92	%	(780.94	)%	29.18	%

Summary of income tax contingencies

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

(in thousands)	2018			2017
Amount of unrecognized tax benefits as of the beginning of the year	$	8,892		$	758
Decreases as a result of tax positions taken in a prior period	(956		)	(78		)
Increases as a result of tax positions taken in a prior period	1			53
Increases as a result of tax positions taken in the current period	1,750			8,159
Amount of unrecognized tax benefits as of the end of the year	$	9,687		$	8,892