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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2020
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, |
|  | 2020 |  |  | 2019 |  |  | 2018 |
Domestic |  | $ | (238,885 | ) |  | $ | (123,411 | ) |  | $ | (78,112 | )
Foreign |  |  | (42,088 | ) |  |  | (110,972 | ) |  |  | (165,824 | )
|  | $ | (280,973 | ) |  | $ | (234,383 | ) |  | $ | (243,936 | )
Components of Deferred Tax Assets | The components of the deferred tax assets are as follows (in thousands):
|  | December 31, |
|  | 2020 |  |  | 2019 |
Deferred tax assets |  |  |  |  |  |  |  |
NOL carryforwards |  |  | 218,905 |  |  |  | 182,948 |
R&D credit carryforwards |  |  | 63,886 |  |  |  | 48,069 |
Stock-based compensation |  |  | 47,547 |  |  |  | 45,440 |
Charitable contributions |  |  | 28,470 |  |  |  | 18,303 |
Lease liabilities |  |  | 11,675 |  |  |  | 2,366 |
Intangibles |  |  | 7,109 |  |  |  | 59,783 |
Capitalized R&D |  |  | 6,073 |  |  |  | 7,607 |
Other |  |  | 9,390 |  |  |  | 8,773 |
Total deferred tax assets |  |  | 393,055 |  |  |  | 373,289 |
Valuation allowance |  |  | (380,533 | ) |  |  | (370,783 | )
Deferred tax liabilities |  |  |  |  |  |  |  |
Right-of-use assets |  |  | (11,142 | ) |  |  | (2,301 | )
Propery and equipment |  |  | (1,380 | ) |  |  | (205 | )
Total deferred tax liabilities |  |  | (12,522 | ) |  |  | (2,506 | )
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, |
|  | 2020 |  |  | 2019 |  |  | 2018 |
Amounts computed at statutory federal rate |  | $ | (59,004 | ) |  | $ | (49,365 | ) |  | $ | (51,226 | )
Stock-based compensation and other permanent differences |  |  | 991 |  |  |  | 5,691 |  |  |  | 3,379 |
Write-off of IP R&D |  |  | 9,565 |  |  |  | — |  |  |  | — |
R&D credits |  |  | (17,909 | ) |  |  | (16,687 | ) |  |  | (7,941 | )
Change in valuation allowance |  |  | 5,925 |  |  |  | 99,846 |  |  |  | 34,333 |
State taxes |  |  | (5,038 | ) |  |  | (2,138 | ) |  |  | (1,017 | )
Contingencies |  |  | 2,665 |  |  |  | 1,861 |  |  |  | 2,938 |
Foreign rate differential |  |  | 4,208 |  |  |  | 20,413 |  |  |  | 20,896 |
Limitation on executive compensation |  |  | 3,705 |  |  |  | 1,178 |  |  |  | 53 |
Deferred rate adjustment |  |  | 2,130 |  |  |  | — |  |  |  | — |
Switzerland tax reform |  |  | 53,045 |  |  |  | (59,181 | ) |  |  | — |
Other |  |  | 328 |  |  |  | (742 | ) |  |  | (159 | )
Income tax expense |  | $ | 611 |  |  | $ | 876 |  |  | $ | 1,256 |
Unrecognized Tax Benefits | The following table provides a reconciliation of changes in unrecognized tax benefits (in thousands):
|  | Years Ended December 31, |
|  | 2020 |  |  | 2019 |  |  | 2018 |
Balance at beginning of period |  | $ | 6,945 |  |  | $ | 5,037 |  |  | $ | 1,933 |
Additions related to current period tax positions |  |  | 2,722 |  |  |  | 1,908 |  |  |  | 3,104 |
Additions related to prior period tax positions |  |  | 212 |  |  |  | — |  |  |  | — |
Reductions related to prior period tax positions |  |  | (36 | ) |  |  | — |  |  |  | — |
Balance at end of period |  | $ | 9,843 |  |  | $ | 6,945 |  |  | $ | 5,037 |

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