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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Components of Loss Before Income Taxes

The components of loss before income taxes are as follows (in thousands):

		Years Ended December 31,
		2019				2018				2017
Domestic		$	2,538			$	(38,472	)		$	(80,735	)
Foreign			(79,180	)			(47,644	)			(39,819	)
Loss before provision for income taxes		$	(76,642	)		$	(86,116	)		$	(120,554	)

Schedule of Components of Provision For Income Taxes

The provision for income taxes consists of the following (in thousands):

		Years Ended December 31,
		2019				2018				2017
Current:
Federal		$	—			$	—			$	—
State			—				2				2
Foreign			328				302				319
Total current			328				304				321
Deferred:
Federal			—				—				—
State			—				—				—
Foreign			—				—				—
Total deferred			—				—				—
Total provision for income taxes		$	328			$	304			$	321

Schedule of Reconciliation Between Statutory Federal Income Tax Rate and Effective Tax Rate

The following is the reconciliation between the statutory federal income tax rate and the Company’s effective tax rate:

	Years Ended December 31,
	2019				2018				2017
Tax at statutory federal rate		21.0	%			21.0	%			34.0	%
State tax		—	%			—	%			—	%
Stock-based compensation expense		6.3	%			14.5	%			18.5	%
Change in deferred tax assets due to rate change		—	%			—	%			43.9	%
Change in valuation allowance due to rate change		—	%			—	%			(43.9	)%
Net operating losses not benefitted		(2.9	)%			(23.2	)%			(43.8	)%
Foreign net operating losses not benefitted		(21.7	)%			(11.6	)%			(6.7	)%
Orphan drug credit		—	%			—	%			(2.0	)%
Deduction limitation on executive compensation		(2.5	)%			(0.5	)%			—	%
Other		(0.6	)%			(0.6	)%			(0.3	)%
Total		(0.4	)%			(0.4	)%			(0.3	)%

Schedule of Significant Components of Deferred Tax Assets

Significant components of the Company’s deferred tax assets are as follows (in thousands):

		December 31,
		2019				2018
Federal and state net operating loss carryforwards		$	91,267			$	91,683
Tax credit carryforwards			52,243				45,885
Foreign net operating loss carryforwards			37,786				21,295
Stock-based compensation			11,159				9,281
Lease obligations			10,698				2,511
Reserves and accruals			5,353				6,072
Deferred revenue			13,323				16,454
Fixed assets			—				356
Other			284				450
Subtotal			222,113				193,987
Less: Valuation allowance			(213,847	)			(193,987	)
Net deferred tax assets			8,266				—
Fixed assets			(8,266	)			—
Other			—				—
Net deferred tax liabilities			(8,266	)			—
Total net deferred tax assets		$	—			$	—

Schedule of Reconciliation of the Beginning and Ending Amounts of Unrecognized Income Tax Benefits

A reconciliation of the beginning and ending amounts of unrecognized income tax benefits during the three years ended December 31, 2019 is as follows (in thousands):

		Federal and State
Balance as of December 31, 2016		$	19,654
Increase due to prior positions			303
Increase due to current year position			5,448
Decrease due to U.S. tax rate change			(2,044	)
Balance as of December 31, 2017			23,361
Increase due to prior positions			379
Increase due to current year position			4,216
Balance as of December 31, 2018			27,956
Decrease due to prior positions			(111	)
Increase due to current year position			4,418
Balance as of December 31, 2019		$	32,263

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