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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

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,
		2022				2021				2020
Domestic		$	(233,216	)		$	(138,913	)		$	(238,885	)
Foreign			19,772				(28,606	)			(42,088	)
		$	(213,444	)		$	(167,519	)		$	(280,973	)

Components of Deferred Tax Assets

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

		December 31,
		2022				2021
Deferred tax assets
NOL carryforwards		$	225,993			$	229,476
R&D credit carryforwards			83,074				74,702
Stock-based compensation			51,661				51,170
Charitable contributions			42,677				41,355
Capitalized R&D			38,507				—
Intangibles			24,030				6,741
Lease liabilities			14,730				15,550
Other			13,770				11,700
Total deferred tax assets			494,442				430,694
Valuation allowance			(481,210	)			(416,630	)
Deferred tax liabilities
Right-of-use assets			(13,203	)			(14,063	)
Property and equipment			(29	)			(1	)
Total deferred tax liabilities			(13,232	)			(14,064	)
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,
		2022				2021				2020
Amounts computed at statutory federal rate		$	(44,823	)		$	(35,179	)		$	(59,004	)
Stock-based compensation and other permanent differences			9,050				6,696				991
Write-off of IP R&D			2,449				1,277				9,565
R&D credits			(9,974	)			(11,727	)			(17,909	)
Change in valuation allowance			11,227				36,099				5,925
State taxes			(2,232	)			(2,617	)			(5,038	)
Contingencies			6,993				3,879				2,665
Foreign rate differential			(1,971	)			2,857				4,208
Limitation on executive compensation			3,918				1,808				3,705
Deferred rate adjustment			922				(2,424	)			2,130
Switzerland tax reform			—				(923	)			53,045
Expiration of attributes			16,142				—				—
GILTI			10,804				—				—
Other			26				605				328
Income tax expense		$	2,531			$	351			$	611

Unrecognized Tax Benefits

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

		Years Ended December 31,
		2022				2021				2020
Balance at beginning of period		$	13,923			$	9,843			$	6,945
Additions related to current period tax positions			5,140				3,973				2,722
Additions related to prior period tax positions			38				140				212
Reductions related to prior period tax positions			(37	)			(33	)			(36	)
Balance at end of period		$	19,064			$	13,923			$	9,843

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