	Three Months Ended						Six Months Ended
	June 30,						June 30,
	2019			2018			2019			2018
Domestic pre-tax income (loss)	$	8,064		$	5,350		$	20,550		$	(4,022	)
Foreign pre-tax income	$	39,813		$	31,070		$	69,361		$	66,745
Income tax provision	$	11,174		$	10,753		$	21,472		$	18,536
Effective tax rate		23.3	%		29.5	%		23.9	%		29.6	%
Impact of tax holidays on tax expense	$	572		$	70		$	849		$	(742	)
Earnings per share impact of tax holidays:
Basic	$	(0.01	)	$	-		$	(0.02	)	$	0.01
Diluted	$	(0.01	)	$	-		$	(0.02	)	$	0.01

The decrease in the effective tax rate for the three and six months ended June 30, 2019 when compared to the three and six months ended June 30, 2018, is primarily attributable to an increase in estimated full year global pretax book income and a net decrease in unfavorable U.S. permanent differences.

Our undistributed foreign earnings continue to be indefinitely reinvested in foreign operations, with limited exceptions related to earnings of European and Asian subsidiaries. Any future distributions of foreign earnings will not be subject to additional U.S. income tax, but may be subject to non-U.S. withholding taxes.

We file income tax returns in the U.S. federal jurisdiction and in various state and foreign jurisdictions. We are no longer subject to U.S. federal income tax examinations by tax authorities for tax years before 2008, or for the 2010 and 2011 tax years. We are no longer subject to China income tax examinations by tax authorities for tax years before 2009. With respect to state and local jurisdictions and countries outside of the U.S. (other than China), with limited exceptions, the Company is no longer subject to income tax audits for years before 2013. Although the outcome of tax audits is always uncertain, the Company believes that adequate amounts of tax, interest and penalties, if any, have been provided for in the Company’s reserve for any adjustments that may result from currently pending tax audits. The Company recognizes accrued interest and penalties related to unrecognized tax benefits in interest expense. As of June 30, 2019, the gross amount of unrecognized tax benefits was approximately $35.9 million.

It is reasonably possible that the amount of the unrecognized benefit with respect to certain of the Company’s unrecognized tax positions will significantly increase or decrease within the next 12 months. At this time, an estimate of the range of the reasonably possible outcomes cannot be made.