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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

The components of pretax income (loss) from continuing operations for the years ended December 31, 2020, 2019 and 2018 were as follows (in thousands):

			Year Ended December 31,
			2020						2019						2018
United States			$	(55,699)					$	6,758					$	23,349
International			(238,367)						(20,289)						(22,318)
Income (loss) before provision (benefit) for income taxes			$	(294,066)					$	(13,531)					$	1,031

The provision (benefit) for income taxes for the years ended December 31, 2020, 2019 and 2018 was allocated between continuing operations and discontinued operations as follows (in thousands):

			Year Ended December 31,
			2020						2019						2018
Continuing Operations			$	(7,504)					$	761					$	(957)
Discontinued Operations			—						—						—
Total			$	(7,504)					$	761					$	(957)

Schedule of Components of Income Tax Expense (Benefit)

The provision (benefit) for income taxes for the years ended December 31, 2020, 2019 and 2018 was allocated between continuing operations and discontinued operations as follows (in thousands):

			Year Ended December 31,
			2020						2019						2018
Continuing Operations			$	(7,504)					$	761					$	(957)
Discontinued Operations			—						—						—
Total			$	(7,504)					$	761					$	(957)

The provision (benefit) for income taxes from continuing operations for the years ended December 31, 2020, 2019 and 2018 consisted of the following components (in thousands):

			Year Ended December 31,
			2020						2019						2018
Current taxes:
U.S. federal			$	(180)					$	(5,901)					$	768
State			1,719						929						57
International			(1,942)						7,218						3,218
Total current taxes			(403)						2,246						4,043
Deferred taxes:
U.S. federal			32						32						(319)
State			114						(9)						—
International			(7,247)						(1,508)						(4,681)
Total deferred taxes			(7,101)						(1,485)						(5,000)
Provision (benefit) for income taxes			$	(7,504)					$	761					$	(957)

Schedule of Effective Income Tax Rate Reconciliation

The items accounting for differences between the income tax provision (benefit) from continuing operations computed at the U.S. federal statutory rate and the provision (benefit) for income taxes for the years ended December 31, 2020, 2019 and 2018 were as follows (in thousands):

			Year Ended December 31,
			2020						2019						2018 (2)
U.S. federal income tax provision (benefit) at statutory rate			$	(61,805)					$	(2,842)					$	216
Foreign income and losses taxed at different rates (1)			8,608						5,529						2,113
State income taxes, net of federal benefits, and state tax credits			6,487						5,297						720
Change in valuation allowances			(4,474)						(10,074)						(7,727)
Effect of income tax rate changes on deferred items			618						(3,443)						1,544
Tax effects of intercompany transactions			—						—						607
Adjustments related to uncertain tax positions			(15,518)						(12,418)						18
Non-deductible stock-based compensation expense			3,803						6,355						3,239
Tax (windfalls)/shortfalls on stock-based compensation awards			3,876						2,042						(335)
Federal research and development credits, net of adjustments			6,043						3,447						(8,331)
Forgiveness of intercompany liabilities			(2,863)						67						(1,340)
Ordinary stock loss			—						—						(11,815)
Net operating loss expiration			19,962						12,537						—
Goodwill impairment			23,202						—						—
Non-deductible or non-taxable items			4,557						(5,736)						20,134
Provision (benefit) for income taxes			$	(7,504)					$	761					$	(957)

(1)Tax rates in foreign jurisdictions were generally lower than the U.S. federal statutory rate through December 31, 2020. This results in an adverse impact to the provision (benefit) for income taxes in this rate reconciliation for the years ended December 31, 2020, 2019 and 2018 prior to the impact of valuation allowances, due to the net pretax losses from continuing operations in certain foreign jurisdictions with lower tax rates.

(2)During the year ended December 31, 2019, we updated our net operating losses to remove deferred tax assets that could never be utilized due to IRC Section 382 limitations. The amount of State income taxes, net of federal benefits, and state tax credits, Change in valuation allowances and Non-deductible or non-taxable items for the year ended December 31, 2018 have been updated from $2.0 million, $3.8 million and $7.3 million previously reported to reflect that change.

Schedule of Deferred Tax Assets and Liabilities

The deferred income tax assets and liabilities consisted of the following components as of December 31, 2020 and 2019 (in thousands):

			December 31,
			2020						2019
Deferred tax assets:
Accrued expenses and other liabilities			$	54,699					$	35,565
Operating lease obligation			16,279						22,557
Stock-based compensation			5,129						7,657
Net operating loss and tax credit carryforwards			142,835						157,202
Intangible assets, net			22,974						21,002
Investments			24,885						23,012
Unrealized foreign currency exchange losses			1,244						3,765
Other			985						1,017
Total deferred tax assets			269,030						271,777
Less: Valuation allowances			(212,143)						(206,394)
Deferred tax assets, net of valuation allowance			56,887						65,383
Deferred tax liabilities:
Prepaid expenses and other assets			(12,288)						(16,343)
Property, equipment and software, net			(8,211)						(11,994)
Right-of-use asset			(11,433)						(20,172)
Convertible senior notes			(1,163)						(1,883)
Deferred revenue			(15,369)						(14,064)
Total deferred tax liabilities			(48,464)						(64,456)
Net deferred tax asset (liability)			$	8,423					$	927

Summary of Unrecognized Tax Benefits

The following table summarizes activity related to our gross unrecognized tax benefits, excluding interest and penalties, for the years ended December 31, 2020, 2019 and 2018 (in thousands):

			Year Ended December 31,
			2020						2019						2018
Beginning Balance			$	64,361					$	87,637					$	87,359
Increases related to prior year tax positions			8,389						3,754						1,500
Decreases related to prior year tax positions			(22,541)						(28,767)						(21)
Increases related to current year tax positions			1,994						6,086						7,533
Decreases based on settlements with taxing authorities			—						—						—
Decreases due to lapse of statute limitations			(5,640)						(3,875)						(9,447)
Foreign currency translation			2,397						(474)						713
Ending Balance			$	48,960					$	64,361					$	87,637

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