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INCOME TAXES - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands | 12 Months Ended
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Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
Income Tax Contingency [Line Items] |  |  |
Federal statutory income tax benefit | $ (15,824) | $ (8,888) | $ (19,911)
State and local taxes | 509 | (3,264) | (2,784)
Orphan Drug & General Business Credit | (29,363) | (44,114) | (43,124)
Stock compensation expense | 7,859 | (1,101) | 239
Changes in the fair value of contingent consideration | 0 | 0 | (1,804)
Foreign Source Income Subject to U.S. Tax | 16,878 | 6,266 | (52)
Foreign tax rate differential | (16,971) | (16,238) | (30,639)
Section 162(m) limitation | 6,304 | 9,571 | 8,294
Tax Reserves | 15,530 | 2,166 | 12,123
Intra-entity transfer of assets | (3,920) | (852,338) | 0
CARES Act carryback claim | 0 | (2,201) | 0
Valuation allowance/deferred benefit | 6,821 | 6,876 | 7,827
Other | 907 | 1,843 | (1,132)
Benefit from income taxes | (11,270) | (901,422) | (70,963)
Valuation allowance | 109,176 | $ 93,075 |
Dutch |  |  |
Income Tax Contingency [Line Items] |  |  |
Valuation allowance | $ 9,300 |  | $ 29,600

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- Definition Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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- Definition Amount of reported income tax expense (benefit) in excess of (less than) expected income tax expense (benefit) computed by applying domestic federal statutory income tax rate to pretax income (loss) from continuing operation, attributable to nondeductible expense for award under share-based payment arrangement. Includes, but is not limited to, expense determined to be nondeductible upon grant or after for award under share-based payment arrangement. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
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