XML 15 R39.htm IDEA: XBRL DOCUMENT
v3.3.1.900

Income Taxes (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2015
Income Tax Disclosure [Abstract] |
Provision (Benefit) for Income Taxes | The provision (benefit) for income taxes consists of the following:
|  | Year Ended September 30, |
|  | 2015 |  |  | 2014 |  |  | 2013 |
Current |  | $ | 94,128 |  |  | $ | 73,938 |  |  | $ | 50,553 |
Deferred |  |  | (26,887 | ) |  |  | (6,510 | ) |  |  | 12,485 |
|  | $ | 67,241 |  |  | $ | 67,428 |  |  | $ | 63,038 |
Components of Deferred Tax Assets and Liabilities | Deferred income taxes are comprised of the following components:
|  | As of September 30, |
|  | 2015 |  |  | 2014 |
Deferred tax assets: |  |  |  |  |  |  |  |
Deferred revenue |  | $ | 69,680 |  |  | $ | 49,624 |
Employee compensation and benefits |  |  | 75,401 |  |  |  | 72,832 |
Intangible assets, computer software and intellectual property |  |  | 14,937 |  |  |  | 11,481 |
Tax credits, net capital and operating loss carryforwards |  |  | 114,709 |  |  |  | 163,913 |
Other |  |  | 68,300 |  |  |  | 47,301 |
Total deferred tax assets |  |  | 343,027 |  |  |  | 345,151 |
Valuation allowances |  |  | (112,165 | ) |  |  | (128,207 | )
Total deferred tax assets, net |  |  | 230,862 |  |  |  | 216,944 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Anticipated withholdings on subsidiaries’ earnings |  |  | (58,774 | ) |  |  | (56,868 | )
Intangible assets, computer software and intellectual property |  |  | (118,650 | ) |  |  | (113,920 | )
Other |  |  | (19,886 | ) |  |  | (24,262 | )
Total deferred tax liabilities |  |  | (197,310 | ) |  |  | (195,050 | )
Net deferred tax assets |  | $ | 33,552 |  |  | $ | 21,894 |
Effective Income Tax Rate Varied from Statutory Guernsey Tax Rate | The effective income tax rate varied from the statutory Guernsey tax rate as follows:
|  | Year Ended September 30, |
|  | 2015 |  |  | 2014 |  |  | 2013 |
Statutory Guernsey tax rate |  |  | 0 | % |  |  | 0 | % |  |  | 0 | %
Foreign taxes(1) |  |  | 13 |  |  |  | 14 |  |  |  | 13 |
Effective income tax rate |  |  | 13 | % |  |  | 14 | % |  |  | 13 | %
(1) | In fiscal 2015, foreign taxes included a net benefit of $7,594 due to settlements of tax audits in certain jurisdictions that resulted in a reduction to the Company’s provision for gross unrecognized tax benefits, partially offset by an increase to the Company’s taxes payable. Foreign taxes in fiscal 2015 also included a decrease of $17,232 that was attributable to the expiration of statutes of limitations related to unrecognized tax benefits accumulated over several years in certain jurisdictions, which was partially offset by a provision for a new uncertain tax position of $6,000 recognized during fiscal 2015. In addition, foreign taxes in fiscal 2015 included a net benefit of $22,895 resulting from the release of valuation allowances on deferred tax assets at several of the Company’s subsidiaries, which will, more likely than not, be realized due to the Company’s projections of future taxable income. In fiscal 2014, foreign taxes included a benefit of $18,709 attributable to the expiration during fiscal 2014 of statutes of limitations related to unrecognized tax benefits accumulated over several years in certain jurisdictions, as well as a benefit of $14,557 as a result of a tax position settled during fiscal 2014. In fiscal 2013, foreign taxes included a benefit of $29,786 attributable to the expiration during fiscal 2013 of statutes of limitations related to unrecognized tax benefits accumulated over several years in certain jurisdictions.
Aggregate Changes in Balance of Company's Gross Unrecognized Tax Benefits | The aggregate changes in the balance of the Company’s gross unrecognized tax benefits were as follows:
|  | Year Ended September 30, |
|  | 2015 |  |  | 2014 |  |  | 2013 |
Balance at beginning of fiscal year |  | $ | 123,942 |  |  | $ | 130,371 |  |  | $ | 133,874 |
Additions based on tax positions related to the current year |  |  | 22,314 |  |  |  | 22,821 |  |  |  | 19,527 |
Additions for tax positions of prior years |  |  | 11,125 |  |  |  | 4,016 |  |  |  | 10,750 |
Reductions for tax positions of prior years |  |  | — |  |  |  | — |  |  |  | — |
Settlements with tax authorities |  |  | (13,443 | ) |  |  | (14,557 | ) |  |  | (3,994 | )
Lapse of statute of limitations |  |  | (17,232 | ) |  |  | (18,709 | ) |  |  | (29,786 | )
Balance at end of fiscal year |  | $ | 126,706 |  |  | $ | 123,942 |  |  | $ | 130,371 |

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=32707879&loc=d3e36027-109320 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration