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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Summary of Domestic and Foreign Pre-tax Loss

Domestic and foreign pre-tax loss is as follows (in thousands):

		Years Ended December 31,
		2019				2018				2017
Domestic		$	(123,411	)		$	(78,112	)		$	(45,249	)
Foreign			(110,972	)			(165,824	)			(243,035	)
		$	(234,383	)		$	(243,936	)		$	(288,284	)

Components of Deferred Tax Assets

The components of the deferred tax assets are as follows (in thousands):

		December 31,
		2019				2018
Deferred tax assets
NOL carryforwards			182,948				170,476
R&D credit carryforwards			48,069				32,984
Capitalized R&D			7,607				7,421
Stock-based compensation			45,440				45,492
Intangibles			59,783				—
Charitable contributions			18,303				8,530
Lease liabilities			2,366				—
Other			8,568				6,220
Total deferred tax assets			373,084				271,123
Valuation allowance			(370,783	)			(271,123	)
Deferred tax liabilities
Right-of-use assets			(2,301	)			—
Total deferred tax liabilities			(2,301	)			—
Total net deferred tax assets		$	—			$	—

Reconciliation of Income Taxes to Amount Computed by Applying Statutory Federal Income Tax Rate to Pretax Loss

A reconciliation of income taxes to the amount computed by applying the statutory federal income tax rate to the pretax loss is summarized as follows (in thousands):

		Years Ended December 31,
		2019				2018				2017
Amounts computed at statutory federal rate		$	(49,365	)		$	(51,226	)		$	(98,016	)
Stock-based compensation and other permanent differences			6,070				3,432				1,341
R&D credits			(16,687	)			(7,941	)			(5,573	)
Change in valuation allowance			99,846				34,333				(28,230	)
State taxes			(2,138	)			(1,017	)			(26	)
Contingencies			1,861				2,938				360
Foreign rate differential			20,413				20,896				61,480
Tax Cuts and Jobs Act			—				—				68,889
Switzerland Tax Reform			(59,181	)			—				—
Other			57				(159	)			894
Income tax expense		$	876			$	1,256			$	1,119

Unrecognized Tax Benefits

The following table provides a reconciliation of changes in unrecognized tax benefits (in thousands):

		Years Ended December 31,
		2019				2018				2017
Balance at beginning of period		$	5,037			$	1,933			$	2,664
Additions related to current period tax positions			1,908				3,104				361
Impact of Tax Cuts and Jobs Act			—				—				(1,092	)
Balance at end of period		$	6,945			$	5,037			$	1,933

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