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Income Taxes
6 Months Ended
Apr. 01, 2022
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
Our income tax expense, deferred tax assets and liabilities, and unrecognized tax benefits reflect management's best assessment of estimated current and future liabilities. We are subject to income taxes in the U.S. and numerous foreign jurisdictions. Significant judgments and estimates are required in determining the consolidated income tax expense.
Unrecognized Tax Benefits
As of April 1, 2022, the total amount of gross unrecognized tax benefits was $71.1 million, of which $47.5 million, if recognized, would reduce our effective tax rate. As of September 24, 2021, the total amount of gross unrecognized tax benefits was $66.1 million, of which $43.6 million, if recognized, would reduce our effective tax rate. The second quarter fiscal 2022 increase was primarily due to current year reserves for transfer pricing, withholding taxes, and interest accruals. Our liability for unrecognized tax benefits is classified within other non-current liabilities in our condensed consolidated balance sheets.
Effective Tax Rate
Each period, the combination of multiple different factors can impact our effective tax rate. These factors include both recurring items such as tax rates and the relative amount of income earned in foreign jurisdictions, as well as discrete items that may occur in, but are not necessarily consistent between periods.
Our effective tax rate in the second quarter of fiscal 2022 was 16.0% or a tax expense of $6.9 million and our effective tax rate in the second quarter of fiscal 2021 was 10.6% or a tax expense of $9.0 million. The increase in our effective tax rate was primarily due to a shift in the mix of earnings to jurisdictions with higher tax rates and lower tax benefits related to settlement of stock-based awards.
Our effective tax rate in the second quarter of fiscal 2022 year-to-date period was 13.6% or a tax expense of $18.4 million and our effective tax rate in the second quarter of fiscal 2021 year-to-date period was 13.2% or a tax expense of $33.3 million. The increase in our effective tax rate was primarily due to lower tax benefits related to settlement of stock-based awards.