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Income Taxes (Tables)

12 Months Ended

Sep. 30, 2017

Income Tax Disclosure [Abstract]

Provision (Benefit) for Income Taxes

The provision (benefit) for income taxes consists of the following:

		Year Ended September 30,
		2017				2016				2015
Current		$	69,535			$	77,682			$	94,128
Deferred			6,551				(2,315	)			(26,887	)
		$	76,086			$	75,367			$	67,241

Components of Deferred Tax Assets and Liabilities

Deferred income taxes are comprised of the following components:

		As of September 30,
		2017				2016
Deferred tax assets:
Deferred revenue		$	44,571			$	57,361
Employee compensation and benefits			87,204				80,312
Intangible assets, computer software and intellectual property			14,997				14,840
Tax credits, net capital and operating loss carryforwards			155,478				168,641
Other			78,114				68,073
Total deferred tax assets			380,364				389,227
Valuation allowances			(94,573	)			(96,870	)
Total deferred tax assets, net			285,791				292,357
Deferred tax liabilities:
Anticipated withholdings on subsidiaries’ earnings			(74,419	)			(66,628	)
Intangible assets, computer software and intellectual property			(136,238	)			(146,848	)
Other			(32,736	)			(26,228	)
Total deferred tax liabilities			(243,393	)			(239,704	)
Net deferred tax assets		$	42,398			$	52,653

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,
		2017				2016				2015
Statutory Guernsey tax rate			0	%			0	%			0	%
Foreign taxes(1)			15				16				13
Effective income tax rate			15	%			16	%			13	%

(1) In fiscal year 2017, foreign taxes included a benefit of $9,450 due to conclusions of tax audits in certain jurisdictions, which resulted in a reduction to the Company’s provision for gross unrecognized tax benefits. Foreign taxes in fiscal year 2017 also included a net benefit of $11,037 due to a reduction of taxes payable, partially offset by a reduction of deferred tax asset on operating loss carryforwards of certain of the Company’s subsidiaries resulting from internal structural changes in certain jurisdictions in which the Company operates. In addition, foreign taxes in fiscal year 2017 included a benefit of $28,774 that was attributable to the expiration of the periods set forth in statutes of limitations related to unrecognized tax benefits accumulated over several years in certain jurisdictions. Foreign taxes in fiscal year 2017 also included a benefit of $12,754 resulting from the release of valuation allowances on deferred tax assets at certain 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 year 2016, foreign taxes included a net benefit of $15,264 due to settlements and conclusions of tax audits in certain jurisdictions that resulted in a reduction to the Company’s provision for gross unrecognized tax benefits, partially offset by a decrease to the Company’s taxes receivable and deferred tax assets. Foreign taxes in fiscal year 2016 also included a decrease of $4,606 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 provisions for new uncertain tax positions of $23,597 recognized during fiscal year 2016. In addition, foreign taxes in fiscal year 2016 included a benefit of $19,963 as a result of a release of tax provision in light of a non-taxable internal capital gain recognized during fiscal year 2016. Foreign taxes in fiscal year 2016 included also a benefit of $15,651 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.

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,
		2017				2016				2015
Balance at beginning of fiscal year		$	196,668			$	126,706			$	123,942
Additions based on tax positions related to the current year			22,319				65,009				22,314
Additions for tax positions of prior years			12,261				41,183				11,125
Settlements with tax authorities			(9,450	)			(31,624	)			(13,443	)
Lapse of statute of limitations			(28,774	)			(4,606	)			(17,232	)
Balance at end of fiscal year		$	193,024			$	196,668			$	126,706

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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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
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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.

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-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
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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
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Tabular disclosure of the change in unrecognized tax benefits.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 55
-Paragraph 217
-URI http://asc.fasb.org/extlink&oid=75116239&loc=d3e36027-109320

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