Income Tax Expense (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Expense

Schedule of loss before income taxes attributable to domestic and international operations

	Year ended December 31
(in thousands)	2021		2020		2019
Domestic	$	(40,540)	$	(71,344)	$	(78,761)
Foreign		(8,420)		1,999		(3,902)
Loss before income taxes	$	(48,960)	$	(69,345)	$	(82,663)

Schedule of income tax expense

	Year ended December 31
(in thousands)	2021		2020		2019
Current tax
Domestic	$	—	$	—	$	—
Foreign		(490)		(139)		(101)
Deferred tax
Domestic		—		—		—
Foreign		—		—		—
Total income tax expense	$	(490)	$	(139)	$	(101)

Schedule of effective income tax rate reconciliation

	Year ended December 31
(% of pre-tax income)	2021		2020		2019
Statutory income tax rate	12.5	%	12.5	%	12.5	%
Non-deductible expenses	—		—		(0.1)
Income not subject to tax	0.4		0.2		0.3
Tax credits	—		0.6		0.4
Foreign operations	(7.3)		3.0		0.6
Tax audit assessments	—		—		(11.8)
Other	(1.7)		2.3		0.8
Valuation allowance	(4.9)		(18.8)		(2.8)
Effective income tax rate	(1.0)	%	(0.2)	%	(0.1)	%

Summary of the components of deferred income tax balances

	As of December 31,
(in thousands)	2021		2020
Deferred tax assets:
Net operating loss carryforwards	$	111,220	$	108,095
Tax loss on liquidation of subsidiary		2,501		4,029
Equity compensation		4,067		4,449
Non-deductible reserves		905		447
Total deferred tax assets		118,693		117,020
Valuation allowance		(118,583)		(116,200)
Net deferred tax assets		110		820
Deferred tax liabilities:
Financial liabilities		100		757
Property, plant and equipment		10		63
Total deferred tax liability		110		820
Deferred tax, net	$	—	$	—

Summary of changes in the deferred tax valuation allowance

	Year ended December 31,
(in thousands)	2021		2020		2019
Balance at beginning of year	$	(116,200)	$	(103,185)	$	(100,832)
Tax benefit		(2,383)		(13,015)		(2,353)
Balance at end of year	$	(118,583)	$	(116,200)	$	(103,185)

Summary of carryforwards of net operating losses

(in thousands)	Amount		Expiration
Ireland	$	297,453	Indefinite
Austria	$	239,510	Indefinite
United States	$	10,403	Indefinite
United States	$	35,516	2033