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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, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Income Tax Contingency [Line Items] |  |  |  |
Federal statutory income tax rate | $ 31,412 | $ (15,824) | $ (10,289) |
State and local taxes | (1,017) | 509 | (3,467) |
Orphan Drug & General Business Credit | (35,674) | (29,363) | (44,114) |
Stock compensation expense | 6,433 | 7,859 | (1,101) |
Foreign Source Income Subject to US Tax | (5,644) | 16,878 | 6,266 |
Foreign tax rate differential | (4,051) | (16,971) | (16,238) |
Section 162(m) limitation | 6,577 | 6,304 | 9,571 |
Tax Reserves | 18,043 | 15,530 | 2,166 |
Intra-entity transfer of assets | (18,752) | (3,920) | (852,338) |
CARES act carryback claim | 0 | 0 | (2,201) |
Valuation allowance/deferred benefit | 7,851 | 6,821 | 6,876 |
Other | 2,837 | 907 | 1,843 |
Effective income tax rate | 8,015 | (11,270) | $ (903,026) | [1]
Valuation allowance | $ 116,299 | 109,176 |  |
Dutch |  |  |  |
Income Tax Contingency [Line Items] |  |  |  |
Valuation allowance |  | $ 9,300 |  |
[1] | Certain December 31, 2020 amounts have been corrected for an immaterial error identified in the third quarter of 2022. See Note 1 to these Consolidated Financial Statements for details.

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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 https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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