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Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2019
Income Tax Disclosure [Abstract] |
Provision (benefit) for Income Taxes | The provision (benefit) for income taxes consists of the following:
|  | Year Ended September 30, |
|  | 2019 |  |  | 2018 |  |  | 2017 |
Current |  | $ | 102,391 |  |  | $ | 42,047 |  |  | $ | 69,535 |
Deferred |  |  | (13,950 | ) |  |  | 25,098 |  |  |  | 6,551 |
Income taxes |  | $ | 88,441 |  |  | $ | 67,145 |  |  | $ | 76,086 |
Components of Deferred Tax Assets and Liabilities | Deferred income taxes are comprised of the following components:
|  | As of September 30, |
|  | 2019 |  |  | 2018 |
Deferred tax assets: |  |  |  |  |  |  |  |
Deferred revenue |  | $ | 30,659 |  |  | $ | 30,596 |
Employee compensation and benefits |  |  | 76,327 |  |  |  | 72,218 |
Intangible assets, computer software and intellectual property |  |  | 11,805 |  |  |  | 9,793 |
Tax credits, net capital and operating loss carryforwards |  |  | 153,062 |  |  |  | 184,450 |
Other |  |  | 73,249 |  |  |  | 49,732 |
Total deferred tax assets |  |  | 345,102 |  |  |  | 346,789 |
Valuation allowances |  |  | (85,533 | ) |  |  | (112,727 | )
Total deferred tax assets, net |  |  | 259,569 |  |  |  | 234,062 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Anticipated withholdings on subsidiaries’ earnings |  |  | (70,961 | ) |  |  | (68,394 | )
Intangible assets, computer software and intellectual property |  |  | (104,926 | ) |  |  | (114,094 | )
Other |  |  | (81,736 | ) |  |  | (31,750 | )
Total deferred tax liabilities |  |  | (257,623 | ) |  |  | (214,238 | )
Net deferred tax assets |  | $ | 1,946 |  |  | $ | 19,824 |
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, |
|  | 2019 |  |  | 2018 |  |  | 2017 |
Statutory Guernsey tax rate |  |  | 0 | % |  |  | 0 | % |  |  | 0 | %
Foreign taxes(1) |  |  | 15.6 |  |  |  | 15.9 |  |  |  | 14.8 |
Effective income tax rate |  |  | 15.6 | % |  |  | 15.9 | % |  |  | 14.8 | %
As a Guernsey company subject to a corporate tax rate of zero ​​​​​​​ percent, the Company’s overall effective tax rate is attributable to foreign taxes. The Company’s income before income tax expense is considered to be foreign income.
(1) | Foreign taxes for the year ended Sep 30, 2019:
In fiscal year 2019, foreign taxes included a benefit of $26,529 that was primarily attributable to the expiration of the periods set forth in statutes of limitations and to a lesser extent from the conclusions of tax audits related to unrecognized tax benefits accumulated over several years in certain jurisdictions. Foreign taxes in fiscal year 2019 also included a benefit of $12,650 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.
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, |
|  | 2019 |  |  | 2018 |  |  | 2017 |
Balance at beginning of fiscal year |  | $ | 187,646 |  |  | $ | 193,024 |  |  | $ | 196,668 |
Additions based on tax positions related to the current year |  |  | 19,530 |  |  |  | 20,329 |  |  |  | 22,319 |
Additions (reduction) for tax positions of prior years |  |  | 24,980 |  |  |  | (3,805 | ) |  |  | 12,261 |
Settlements with tax authorities(1) |  |  | (37,672 | ) |  |  | (3,880 | ) |  |  | (9,450 | )
Lapse of statute of limitations |  |  | (25,162 | ) |  |  | (18,022 | ) |  |  | (28,774 | )
Balance at end of fiscal year |  | $ | 169,322 |  |  | $ | 187,646 |  |  | $ | 193,024 |
(1) | The changes in the year ended September 30, 2019, in the balance of the Company’s gross unrecognized tax benefits that relate to settlements with tax authorities is $37,672, the vast majority of which was offset by income tax payments and increase in Tax Payables and Deferred Tax Liabilities.

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- 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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