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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Components of Income from Continuing Operations Before Income Taxes and the Related Provision for Income Taxes

The components of income from continuing operations before income taxes and the related provision for income taxes are presented below:

	Fiscal Year
	2016				2015				2014
	(in thousands)
Income from continuing operations before income taxes:
U.S.	$	59,255			$	76,157			$	71,002
Non-U.S.	163,666				119,271				106,593
	$	222,921			$	195,428			$	177,595
Income tax provision:
Current:
Federal	$	18,592			$	23,687			$	13,733
Foreign	39,829				8,572				20,364
State	5,263				6,819				4,746
Total current	63,684				39,078				38,843
Deferred:
Federal	7,206				1,790				12,982
Foreign	(4,024		)		3,064				(4,672		)
State	(31		)		(541		)		518
Total deferred	3,151				4,313				8,828
	$	66,835			$	43,391			$	47,671

Components of Deferred Tax Assets and Liabilities

The components of deferred tax assets and liabilities are as follows:

	December 31, 2016				December 26, 2015
	(in thousands)
Deferred tax assets:
Compensation	$	70,863			$	55,259
Accruals and reserves	8,103				8,941
Inventory reserves and valuations	3,447				2,022
Financing related	—				902
Net operating loss and credit carryforwards	58,081				35,233
Other	2,921				2,593
Valuation allowance	(10,101		)		(6,112		)
Total deferred tax assets	133,314				98,838
Deferred tax liabilities:
Goodwill and other intangibles	(121,256		)		(73,208		)
Financing related	(854		)		—
Depreciation related	(32,271		)		(23,664		)
Venture capital investments	(5,084		)		(3,570		)
Foreign withholding taxes	(821		)		(6,590		)
Total deferred tax liabilities	(160,286		)		(107,032		)
Net deferred taxes	$	(26,972	)		$	(8,194	)

Reconciliations of the Statutory U.S. Federal Income Tax Rate to Effective Tax Rates

Reconciliations of the statutory U.S. Federal income tax rate to effective tax rates are as follows:

	Fiscal Year
	2016			2015			2014
U.S. statutory income tax rate	35.0	%		35.0	%		35.0	%
Foreign tax rate differences	(10.3	)%		(8.6	)%		(9.4	)%
State income taxes, net of Federal tax benefit	1.6	%		1.9	%		1.9	%
Research tax credits and enhanced deductions	(3.5	)%		(2.6	)%		(4.1	)%
Enacted tax rate changes	(0.8	)%		(1.5	)%		—	%
Impact of tax uncertainties	0.2	%		(5.2	)%		(0.7	)%
Foreign withholding taxes	2.0	%		3.4	%		—	%
Impact of acquisitions and restructuring	1.8	%		(2.0	)%		1.6	%
Other	4.0	%		1.8	%		2.5	%
Effective income tax rate	30.0	%		22.2	%		26.8	%

Reconciliation of the Company's Beginning and Ending Unrecognized Income Tax Benefits

A reconciliation of the Company’s beginning and ending unrecognized income tax benefits is as follows:

	Fiscal Year
	2016				2015				2014
	(in thousands)
Beginning balance	$	23,338			$	34,627			$	18,475
Additions to tax positions for current year	2,194				2,362				1,700
Additions to tax positions for prior years	2,035				3,028				18,502
Reductions to tax positions for current year	—				—				—
Reductions to tax positions for prior years	(1,866		)		(3,991		)		(3,722		)
Settlements	(918		)		(1,946		)		(308		)
Expiration of statute of limitations	(597		)		(10,742		)		(20		)
Ending balance	$	24,186			$	23,338			$	34,627

X

- Definition

Tabular disclosure of income before income tax between domestic and foreign jurisdictions and 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.

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Tabular disclosure of the change in unrecognized tax benefits.

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- 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=65882285&loc=d3e32537-109319

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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
-URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32687-109319

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