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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2020
Income Tax Disclosure [Abstract] |
Components of Income Tax Expense | The components of income tax expense are as follows:
|  | Year Ended December 31 |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | US$ |  |  | US$ |  |  | US$ |
Current |  |  | 13,455 |  |  |  | 6,558 |  |  |  | 6,479 |
Deferred |  |  | (1,664 | ) |  |  | 1,118 |  |  |  | (667 | )
Income tax expense |  |  | 11,791 |  |  |  | 7,676 |  |  |  | 5,812 |
Income (Loss) Before Income Taxes for Domestic and Foreign Entities | The income (loss) before income taxes for domestic and foreign entities is as follows:
|  | Year Ended December 31 |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | US$ |  |  | US$ |  |  | US$ |
Domestic |  |  | (23,750 | ) |  |  | (3,911 | ) |  |  | (17,067 | )
Foreign |  |  | 133,611 |  |  |  | 75,985 |  |  |  | 102,625 |
|  | 109,861 |  |  | 72,074 |  |  | 85,558 |
Reconciliation of Income Tax Expense on Pretax Income at Statutory Rate and Income Tax Expense | The Company and its subsidiaries file separate income tax returns. A reconciliation of income tax expense on pretax income at statutory rate and income tax expense is shown below:
|  | Year Ended December 31 |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | US$ |  |  | US$ |  |  | US$ |
Tax expense at statutory rate of Cayman |  |  | — |  |  |  | — |  |  |  | — |
Differences between Cayman and foreign statutory tax rates |  |  | 12,509 |  |  |  | 846 |  |  |  | 5,286 |
Permanent differences |  |  | (703 | ) |  |  | 4,109 |  |  |  | 1,441 |
Temporary differences |  |  | (159 | ) |  |  | 638 |  |  |  | (129 | )
Alternative minimum tax |  |  | 9 |  |  |  | 1 |  |  |  | 1 |
Income tax on undistributed earnings |  |  | 408 |  |  |  | 575 |  |  |  | 1,196 |
Net changes in income tax credit |  |  | 116 |  |  |  | 3,917 |  |  |  | 20 |
Net changes in valuation allowance of deferred income tax assets |  |  | 1,243 |  |  |  | (1,820 | ) |  |  | 2,439 |
Net operating loss carryforwards |  |  | (1,431 | ) |  |  | (294 | ) |  |  | (1,180 | )
Liabilities related to unrealized tax benefits |  |  | (302 | ) |  |  | (171 | ) |  |  | (3,066 | )
Adjustment of prior years’ taxes and others |  |  | 101 |  |  |  | (125 | ) |  |  | (196 | )
Income tax expense |  |  | 11,791 |  |  |  | 7,676 |  |  |  | 5,812 |
Deferred Income Tax Assets (Liabilities) | Deferred income tax assets (liabilities) are as follows:
|  | December 31 |
|  | 2019 |  |  | 2020 |
|  | US$ |  |  | US$ |
Notes and accounts receivable |  |  | 3 |  |  |  | — |
Stock-based compensation |  |  | 1,104 |  |  |  | 1,339 |
Allowance for sales return |  |  | 541 |  |  |  | 324 |
Inventory reserve |  |  | 1,733 |  |  |  | 1,925 |
Foreign currency translation |  |  | (20 | ) |  |  | 47 |
Property and equipment |  |  | (359 | ) |  |  | (483 | )
Investment tax credits |  |  | 4,532 |  |  |  | 4,512 |
Net operating loss carryforwards |  |  | 14,028 |  |  |  | 16,754 |
Others |  |  | 494 |  |  |  | 1,013 |
Valuation allowance |  |  | (18,108 | ) |  |  | (20,816 | )
|  |  | 3,948 |  |  |  | 4,615 |
Reconciliation of Unrecognized Tax Benefits | A reconciliation of the beginning and ending balances of the total amounts of unrecognized tax benefits is as follows:
|  | Year Ended December 31 |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | US$ |  |  | US$ |  |  | US$ |
Balance, beginning of year |  |  | 15,056 |  |  |  | 18,707 |  |  |  | 20,655 |
Increases in tax positions taken in current year |  |  | 5,937 |  |  |  | 6,890 |  |  |  | 5,029 |
Decrease in tax position taken in prior year primarily related to the resolution of tax audit |  |  | (2,286 | ) |  |  | (4,942 | ) |  |  | (6,683 | )
Balance, end of year |  |  | 18,707 |  |  |  | 20,655 |  |  |  | 19,001 |
Summary of Major Jurisdictions and Tax Year Subject to Examination by Tax Authorities | The Company files income tax returns in the U.S. and foreign jurisdictions. The following table summarizes the Company’s major jurisdictions and tax year that remain subject to examination by tax authorities as of December 31, 2020:
Tax Jurisdiction |  | Tax Years
China |  | 2017 and onward
Hong Kong |  | 2017 and onward
Taiwan |  | 2015 and onward
United States |  | 2015 onward

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