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Income Taxes (Tables) | 12 Months Ended
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Sep. 27, 2019
Income Tax Disclosure [Abstract] |
Components of Deferred Tax Assets and Liabilities | The components of our deferred tax assets and liabilities are as follows (in thousands):
| September 27, 2019 |  | September 28, 2018
Deferred tax assets (liabilities): |  |  |
Federal and foreign net operating losses and credits | $ | 263,199 |  |  | $ | 321,982 |
Intangible assets | 9,887 |  |  | (94,929 | )
Property and equipment | (1,473 | ) |  | (6,293 | )
Other non-current deferred tax assets | 16,933 |  |  | 13,850 |
Deferred compensation | — |  |  | 3,810 |
Deferred gain | — |  |  | 6,575 |
Interest | 7,170 |  |  | — |
Valuation allowance | (252,536 | ) |  | (243,112 | )
Total deferred tax asset | $ | 43,180 |  |  | $ | 1,883 |
Summary of Domestic and Foreign Income (Loss) from Continuing Operations Before Taxes | The domestic and foreign income (loss) from continuing operations before taxes were as follows (in thousands):
| Fiscal Years
| 2019 |  | 2018 |  | 2017
United States | $ | (458,617 | ) |  | $ | (145,851 | ) |  | $ | (111,432 | )
Foreign | 35,464 |  |  | (9,384 | ) |  | 61,927 |
(Loss) income from operations before income taxes | $ | (423,153 | ) |  | $ | (155,235 | ) |  | $ | (49,505 | )
Components of Provision (Benefit) for Income Taxes | The components of the (benefit) provision for income taxes are as follows (in thousands):
| Fiscal Years
| 2019 |  | 2018 |  | 2017
Current: |  |  |  |  |
Federal | $ | 70 |  |  | $ | (6,876 | ) |  | $ | 100 |
State | 36 |  |  | (160 | ) |  | 225 |
Foreign | 876 |  |  | 1,642 |  |  | 7,307 |
Current provision (benefit) | 982 |  |  | (5,394 | ) |  | 7,632 |
Deferred: |  |  |  |  |
Federal | (21,560 | ) |  | 75,428 |  |  | (42,637 | )
State | 12,907 |  |  | (15,526 | ) |  | (4,037 | )
Foreign | (41,108 | ) |  | (24,652 | ) |  | (466 | )
Change in valuation allowance | 9,424 |  |  | (51,329 | ) |  | 140,419 |
Deferred (benefit) provision | (40,337 | ) |  | (16,079 | ) |  | 93,279 |
Total (benefit) provision | $ | (39,355 | ) |  | $ | (21,473 | ) |  | $ | 100,911 |
Reconciliation of Effective Tax Rates | Our effective tax rates differ from the federal and statutory rate as follows:
| Fiscal Years
| 2019 |  | 2018 |  | 2017
Federal statutory rate | 21.0% |  | 24.5% |  | 35.0%
Foreign rate differential | 1.6 |  | 5.1 |  | 31.9
State taxes net of federal benefit | 0.9 |  | 0.8 |  | 0.2
Warrant liabilities | — |  | 4.4 |  | (1.8)
Change in valuation allowance | (2.4) |  | 34.0 |  | (270.0)
Research and development credits | 1.4 |  | 9.0 |  | 12.8
Provision to return adjustments | 0.3 |  | 8.3 |  | (4.0)
Section 382 adjustment | (19.3) |  | — |  | —
Nondeductible compensation expense | (0.6) |  | 1.4 |  | (4.1)
Global Intangible Low Taxed Income | (2.9) |  | — |  | —
Nondeductible legal fees | — |  | 0.9 |  | (3.9)
2017 tax reform | — |  | (73.7) |  | —
Intra-entity license transfer | 9.4 |  | — |  | —
Other permanent differences | (0.1) |  | (0.9) |  | 0.1
Effective income tax rate | 9.3% |  | 13.8% |  | (203.8)%
Activity Related to Unrecognized Tax Benefits | Activity related to unrecognized tax benefits is as follows (in thousands):
| Amount
Balance - September 29, 2017 | (1,670 | )
Additions based on tax positions | — |
Reductions based on tax positions | 1,370 |
Balance - September 28, 2018 | $ | (300 | )
Additions based on tax positions | — |
Reductions based on tax positions | — |
Balance at September 27, 2019 | $ | (300 | )
Summary of Fiscal Tax Years Examination by Jurisdictions | A summary of the fiscal tax years that remain subject to examination, as of September 27, 2019, for the Company’s significant tax jurisdictions are:
Jurisdiction | Tax Years Subject to Examination
United States—federal | 2015 - forward
United States—various states | 2015 - forward
Ireland | 2016 - forward

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