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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2017
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The following table sets forth income before taxes and the expense for income taxes:
| Year Ended December 31,
| 2017 |  | 2016 |  | 2015
| (in thousands)
Income (loss) before taxes: |  |  |  |  |  |  |  |
U.S. | $ | (34,406 | ) |  | $ | (55,617 | ) |  | $ | (83,537 | )
Foreign | 52,586 |  |  | 48,404 |  |  | 8,793 |
Total income (loss) before taxes | $ | 18,180 |  |  | $ | (7,213 | ) |  | $ | (74,744 | )
Income tax expense: |  |  |  |  |  |  |  |
Current income taxes: |  |  |  |  |  |  |  |
U.S. federal | $ | 1,383 |  |  | $ | 49 |  |  | $ | 480 |
U.S. state | 127 |  |  | 126 |  |  | 195 |
Foreign | 9,525 |  |  | 9,494 |  |  | 7,488 |
Total current income taxes | 11,035 |  |  | 9,669 |  |  | 8,163 |
Deferred income taxes: |  |  |  |  |  |  |  |
U.S. federal | 1,300 |  |  | 263 |  |  | (3,902 | )
U.S. state | — |  |  | — |  |  | (118 | )
Foreign | (4,393 | ) |  | (651 | ) |  | 4,309 |
Total deferred income taxes | (3,093 | ) |  | (388 | ) |  | 289 |
Total income tax expense | $ | 7,942 |  |  | $ | 9,281 |  |  | $ | 8,452 |
Summary of Tax Expense and Effective Tax Rates | The following table sets forth income reconciliations of the statutory federal income tax rate to actual rates based on income or loss before income taxes:
| Year Ended December 31,
| 2017 |  | 2016 |  | 2015
| (in thousands)
Income tax expense and rate attributable to: |  |  |  |  |  |  |  |  |  |  |
Federal | $ | 6,363 |  |  | 35.0 | % |  | $ | (2,524 | ) |  | (35.0 | )% |  | $ | (26,160 | ) |  | (35.0 | )%
State, net of federal benefit | 53 |  |  | 0.3 |  |  | (202 | ) |  | (2.8 | ) |  | (543 | ) |  | (0.7 | )
Foreign differential | (11,768 | ) |  | (64.7 | ) |  | (12,624 | ) |  | (175.0 | ) |  | (3,678 | ) |  | (4.9 | )
Enacted changes in tax law | 17,645 |  |  | 97.1 |  |  | — |  |  | — |  |  | — |  |  | — |
Non-deductible / non-taxable items | 6,006 |  |  | 33.0 |  |  | 2,694 |  |  | 37.4 |  |  | (2,181 | ) |  | (2.9 | )
Change in valuation allowance | 24,400 |  |  | 134.2 |  |  | 16,041 |  |  | 222.4 |  |  | 10,892 |  |  | 14.5 |
U.S. tax on foreign earnings | (32,427 | ) |  | (178.4 | ) |  | 23,130 |  |  | 320.6 |  |  | 82,311 |  |  | 110.0 |
Foreign tax credits | (7,980 | ) |  | (43.9 | ) |  | (18,581 | ) |  | (257.6 | ) |  | (49,432 | ) |  | (66.1 | )
Uncertain tax positions | 1,054 |  |  | 5.8 |  |  | 19 |  |  | 0.3 |  |  | (3,952 | ) |  | (5.3 | )
Audit settlements | 354 |  |  | 1.9 |  |  | 253 |  |  | 3.5 |  |  | 1,167 |  |  | 1.6 |
Stock compensation windfall / shortfall | 882 |  |  | 4.9 |  |  | 2,120 |  |  | 29.4 |  |  | — |  |  | — |
Deferred income tax account adjustments | 2,679 |  |  | 14.7 |  |  | (842 | ) |  | (11.7 | ) |  | — |  |  | — |
Other | 681 |  |  | 3.8 |  |  | (203 | ) |  | (2.8 | ) |  | 28 |  |  | 0.1 |
Effective income tax expense and rate | $ | 7,942 |  |  | 43.7 | % |  | $ | 9,281 |  |  | 128.7 | % |  | $ | 8,452 |  |  | 11.3 | %
Schedule of Deferred Tax Assets and Liabilities | The following table sets forth income reconciliations of the statutory federal income tax rate to actual rates based on income or loss before income taxes:
| Year Ended December 31,
| 2017 |  | 2016 |  | 2015
| (in thousands)
Income tax expense and rate attributable to: |  |  |  |  |  |  |  |  |  |  |
Federal | $ | 6,363 |  |  | 35.0 | % |  | $ | (2,524 | ) |  | (35.0 | )% |  | $ | (26,160 | ) |  | (35.0 | )%
State, net of federal benefit | 53 |  |  | 0.3 |  |  | (202 | ) |  | (2.8 | ) |  | (543 | ) |  | (0.7 | )
Foreign differential | (11,768 | ) |  | (64.7 | ) |  | (12,624 | ) |  | (175.0 | ) |  | (3,678 | ) |  | (4.9 | )
Enacted changes in tax law | 17,645 |  |  | 97.1 |  |  | — |  |  | — |  |  | — |  |  | — |
Non-deductible / non-taxable items | 6,006 |  |  | 33.0 |  |  | 2,694 |  |  | 37.4 |  |  | (2,181 | ) |  | (2.9 | )
Change in valuation allowance | 24,400 |  |  | 134.2 |  |  | 16,041 |  |  | 222.4 |  |  | 10,892 |  |  | 14.5 |
U.S. tax on foreign earnings | (32,427 | ) |  | (178.4 | ) |  | 23,130 |  |  | 320.6 |  |  | 82,311 |  |  | 110.0 |
Foreign tax credits | (7,980 | ) |  | (43.9 | ) |  | (18,581 | ) |  | (257.6 | ) |  | (49,432 | ) |  | (66.1 | )
Uncertain tax positions | 1,054 |  |  | 5.8 |  |  | 19 |  |  | 0.3 |  |  | (3,952 | ) |  | (5.3 | )
Audit settlements | 354 |  |  | 1.9 |  |  | 253 |  |  | 3.5 |  |  | 1,167 |  |  | 1.6 |
Stock compensation windfall / shortfall | 882 |  |  | 4.9 |  |  | 2,120 |  |  | 29.4 |  |  | — |  |  | — |
Deferred income tax account adjustments | 2,679 |  |  | 14.7 |  |  | (842 | ) |  | (11.7 | ) |  | — |  |  | — |
Other | 681 |  |  | 3.8 |  |  | (203 | ) |  | (2.8 | ) |  | 28 |  |  | 0.1 |
Effective income tax expense and rate | $ | 7,942 |  |  | 43.7 | % |  | $ | 9,281 |  |  | 128.7 | % |  | $ | 8,452 |  |  | 11.3 | %
Deferred income taxes reflect the net effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. We recorded a provisional adjustment to our U.S. deferred income taxes as of December 31, 2017 to reflect the reduction in the U.S. statutory tax rate from 35% to 21% resulting from the Tax Act. The following table sets forth deferred income tax assets and liabilities as of the date shown:
| December 31,
| 2017 |  | 2016
| (in thousands)
Non-current deferred tax assets: |  |  |  |  |
Stock compensation expense | $ | 2,940 |  |  | $ | 4,597 |
Long-term accrued expenses | 20,728 |  |  | 26,127 |
Net operating loss | 42,956 |  |  | 36,424 |
Intangible assets | 1,620 |  |  | 3,654 |
Future uncertain tax position offset | 498 |  |  | 396 |
Unrealized loss on foreign currency | 119 |  |  | — |
Foreign tax credit | 67,655 |  |  | 69,586 |
Other | 2,792 |  |  | 5,481 |
Valuation allowance | (119,494 | ) |  | (90,900 | )
Total non-current deferred tax assets | $ | 19,814 |  |  | $ | 55,365 |
Non-current deferred tax liabilities: |  |  |  |  |
Intangible assets | $ | — |  |  | $ | (41 | )
Unremitted earnings of foreign subsidiary | — |  |  | (32,427 | )
Property and equipment | (9,640 | ) |  | (16,072 | )
Total non-current deferred tax liabilities | $ | (9,640 | ) |  | $ | (48,540 | )
Schedule of Unrecognized Tax Benefits Roll Forward | The following table sets forth a reconciliation of the beginning and ending amount of unrecognized tax benefits:
| Year Ended December 31,
| 2017 |  | 2016 |  | 2015
| (in thousands)
Unrecognized tax benefit as of January 1 | $ | 4,750 |  |  | $ | 4,957 |  |  | $ | 8,444 |
Gross increases in tax positions in prior period | 1,025 |  |  | 646 |  |  | 643 |
Gross decreases in tax positions in prior period | — |  |  | (664 | ) |  | (385 | )
Gross increases in tax positions in current period | 966 |  |  | 245 |  |  | 549 |
Settlements | (123 | ) |  | (238 | ) |  | (4,126 | )
Lapse of statute of limitations | (414 | ) |  | (196 | ) |  | (168 | )
Unrecognized tax benefit as of December 31 | $ | 6,204 |  |  | $ | 4,750 |  |  | $ | 4,957 |
Summary of Income Tax Examinations | The following table sets forth the tax years subject to examination for the major jurisdictions where we conduct business as of December 31, 2017:
Netherlands | 2005 to 2017
Canada | 2010 to 2017
Japan | 2011 to 2017
China | 2011 to 2017
Singapore | 2014 to 2017
United States | 2010 to 2017

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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://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=84230637&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 Reference 2: 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=96868398&loc=d3e36027-109320 + Details
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