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Income Taxes - Reconciliation of the expected income tax expense (Details) - USD ($) $ in Thousands | 12 Months Ended
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Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Income Taxes |  |  |
Income tax expense calculated at the statutory rate | 20.00% | 20.00% | 20.00%
Tax on undistributed earnings | 3.90% | 4.20% | 3.00%
Tax benefit resulting from setting aside legal reserve from prior year's income | (0.80%) | 0.00% | 0.00%
Tax benefit resulting from actual investment from prior year's undistributed earnings | (0.10%) | 0.00% | 0.00%
Increase in tax credits | (5.60%) | (3.30%) | (12.10%)
Effect of change of unrecognized deductible temporary differences, tax losses carryforwards, and investment tax credits | 1.70% | 0.70% | 8.70%
Net of non-taxable income and non-deductible expense | 5.00% | 2.00% | (0.20%)
Changes in unrecognized tax benefits related to prior year tax positions, net of its impact to tax-exempted income | 1.10% | 0.50% | (1.20%)
Foreign tax rate differential | 0.50% | 0.20% | 1.50%
Variance from audits, amendments and examinations of prior years' income tax filings | (0.10%) | 0.00% | (0.60%)
Others | (0.70%) | 0.00% | 1.10%
Effective tax rate | 14.90% | 20.30% | 20.60%
Profit (loss) before income taxes | $ 276,565 | $ 544,592 | $ 56,872
Income tax expense calculated at the statutory rate | 55,313 | 108,919 | 11,374
Tax on undistributed earnings | 10,668 | 22,648 | 1,727
Tax benefit resulting from setting aside legal reserve from prior year's income | (2,215) | (267) |
Tax benefit resulting from actual investment from prior year's undistributed earnings | (303) | (161) |
Increase in tax credits | (15,556) | (17,934) | (6,895)
Effect of change of unrecognized deductible temporary differences, tax losses carryforwards, and investment tax credits | 4,706 | 3,668 | 4,954
Net of non-taxable income and non-deductible expense | (13,728) | (10,680) | 129
Changes in unrecognized tax benefits related to prior year tax positions, net of its impact to tax-exempted income | 3,003 | 2,763 | (709)
Foreign tax rate differential | 1,370 | 837 | 881
Variance from audits, amendments and examinations of prior years' income tax filings | (205) | 440 | (363)
Others | (1,955) | 424 | 614
Income tax expense | $ 41,098 | $ 110,657 | $ 11,712

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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to expenses not deductible in determining taxable profit (tax loss). [Refer: Accounting profit] + References No definition available. + Details
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- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from effect on undistributed earnings. + References No definition available. + Details
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