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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

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,
		2021				2020				2019
Domestic		$	(138,913	)		$	(238,885	)		$	(123,411	)
Foreign			(28,606	)			(42,088	)			(110,972	)
		$	(167,519	)		$	(280,973	)		$	(234,383	)

Components of Deferred Tax Assets

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

		December 31,
		2021				2020
Deferred tax assets
NOL carryforwards		$	229,476			$	218,905
R&D credit carryforwards			74,702				63,886
Stock-based compensation			51,170				47,547
Charitable contributions			41,355				28,470
Lease liabilities			15,550				11,675
Intangibles			6,741				7,109
Capitalized R&D			—				6,073
Other			11,700				9,390
Total deferred tax assets			430,694				393,055
Valuation allowance			(416,630	)			(380,533	)
Deferred tax liabilities
Right-of-use assets			(14,063	)			(11,142	)
Property and equipment			(1	)			(1,380	)
Total deferred tax liabilities			(14,064	)			(12,522	)
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,
		2021				2020				2019
Amounts computed at statutory federal rate		$	(35,179	)		$	(59,004	)		$	(49,365	)
Stock-based compensation and other permanent differences			6,696				991				5,691
Write-off of IP R&D			1,277				9,565				—
R&D credits			(11,727	)			(17,909	)			(16,687	)
Change in valuation allowance			36,099				5,925				99,846
State taxes			(2,617	)			(5,038	)			(2,138	)
Contingencies			3,879				2,665				1,861
Foreign rate differential			2,857				4,208				20,413
Limitation on executive compensation			1,808				3,705				1,178
Deferred rate adjustment			(2,424	)			2,130				—
Switzerland tax reform			(923	)			53,045				(59,181	)
Other			605				328				(742	)
Income tax expense		$	351			$	611			$	876

Unrecognized Tax Benefits

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

		Years Ended December 31,
		2021				2020				2019
Balance at beginning of period		$	9,843			$	6,945			$	5,037
Additions related to current period tax positions			3,973				2,722				1,908
Additions related to prior period tax positions			140				212				—
Reductions related to prior period tax positions			(33	)			(36	)			—
Balance at end of period		$	13,923			$	9,843			$	6,945

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