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Income Taxes (Tables)

12 Months Ended

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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