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Income Taxes (Tables)

12 Months Ended

Sep. 30, 2013

Summary Of Income (Loss) Before Income Taxes

Our income (loss) before income taxes consisted of the following:



	Year ended September 30,
	2014		2013		2012
	(in thousands)
Domestic	$	17,038	$	6,112	$	(11,422	)
Foreign	169,074		120,122		132,158
Total income before income taxes	$	186,112	$	126,234	$	120,736

Schedule Of Provision For (Benefit From) Income Taxes

Our (benefit) provision for income taxes consisted of the following:



	Year ended September 30,
	2014			2013			2012
	(in thousands)
Current:
Federal	$	12,792		$	7,081		$	8,534
State	2,062			1,512			1,733
Foreign	31,010			13,586			41,101
	45,864			22,179			51,368
Deferred:
Federal	(13,200		)	(38,224		)	106,041
State	(2,085		)	(4,718		)	7,706
Foreign	(4,661		)	3,228			(8,981		)
	(19,946		)	(39,714		)	104,766
Total provision (benefit) for income taxes	$	25,918		$	(17,535	)	$	156,134

Summary Of Federal Income Tax Rate And Effective Income Tax Rate

The reconciliation between the statutory federal income tax rate and our effective income tax rate is shown below:



	Year ended September 30,
	2014		2013		2012
Statutory federal income tax rate	35	%	35	%	35	%
Change in valuation allowance	(11	)%	(32	)%	103	%
State income taxes, net of federal tax benefit	1	%	1	%	—	%
Federal and state research and development credits	—	%	(1	)%	(1	)%
Tax audit and examination settlements	—	%	(1	)%	1	%
Foreign rate differences	(19	)%	(26	)%	(16	)%
Foreign withholding tax	3	%	5	%	3	%
Subsidiary reorganization	—	%	—	%	3	%
Other, net	5	%	5	%	1	%
Effective income tax rate	14	%	(14	)%	129	%

Schedule Of Deferred Tax Assets And Liabilities

The significant temporary differences that created deferred tax assets and liabilities are shown below:



	September 30,
	2014			2013
	(in thousands)
Deferred tax assets:
Net operating loss carryforwards	$	65,640		$	47,770
Foreign tax credits	9,022			5,994
Capitalized research and development expense	41,720			51,237
Pension benefits	39,063			30,870
Deferred revenue	67,433			63,976
Stock-based compensation	16,744			18,045
Other reserves not currently deductible	25,258			19,343
Amortization of intangible assets	9,302			5,772
Other tax credits	30,982			31,263
Depreciation	3,157			3,077
Other	8,218			4,396
Gross deferred tax assets	316,539			281,743
Valuation allowance	(177,541		)	(156,547		)
Total deferred tax assets	138,998			125,196
Deferred tax liabilities:
Acquired intangible assets not deductible	(110,003		)	(88,134		)
Pension prepayments	(20,263		)	(15,607		)
Deferred revenue	(1,446		)	(12,592		)
Other	(4,484		)	(4,463		)
Total deferred tax liabilities	(136,196		)	(120,796		)
Net deferred tax assets	$	2,802		$	4,400

Summary Of Valuation Allowance

The changes to the valuation allowance were primarily due to:



	Year ended September 30,
	2014			2013			2012
	(in millions)
Valuation allowance beginning of year	$	156.5		$	170.4		$	38.6
Net release of valuation allowance (1)	(18.1		)	(44.6		)	—
Establish valuation allowance in the U.S.	—			—			124.5
Net increase/decrease in deferred tax assets for foreign jurisdictions with a full valuation allowance	(5.2		)	1.9			(2.1		)
Establish valuation allowance for acquired businesses	21.5			12.1			—
Establish valuation allowance in foreign jurisdictions	3.5			—			0.6
Adjust deferred tax asset and valuation allowance	19.3			16.7			8.8
Valuation allowance end of year	$	177.5		$	156.5		$	170.4


(1)	In 2014 and 2013, this is attributable to recognition of deferred tax liabilities recorded in connection with accounting for acquisitions and in 2013 a reduction in deferred tax assets associated with our U.S. pension plan, both of which are described above.

Schedule Of Unrecognized Tax Benefit



	Year ended September 30,
Unrecognized tax benefits	2014			2013			2012
	(in millions)
Unrecognized tax benefit beginning of year	$	13.7		$	19.1		$	16.2
Tax positions related to current year:
Additions	2.2			1.0			3.4
Tax positions related to prior years:
Additions	0.3			1.8			1.4
Reductions	(0.1		)	(6.3		)	(0.5		)
Settlements	(0.6		)	(0.7		)	—
Statute expirations	(0.5		)	(1.2		)	(1.4		)
Unrecognized tax benefit end of year	$	15.0		$	13.7		$	19.1

Summary Of Income Tax Examinations Years

As of September 30, 2014, we remained subject to examination in the following major tax jurisdictions for the tax years indicated:



Major Tax Jurisdiction		Open Years
United States		2011 through 2014
Germany		2011 through 2014
France		2013 through 2014
Japan		2009 through 2014
Ireland		2010 through 2014

- Definition

Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions.

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