Income Taxes	9 Months Ended
Sep. 28, 2014
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES The effective tax rate for the nine months ended September 28, 2014 was 75.2% as compared to 50.5% for the nine months ended September 29, 2013. The change in the effective tax rate for the nine months ended September 28, 2014 was due to a valuation allowance recorded against German deferred tax assets which was partially offset by a release of the valuation allowance recorded against Netherlands deferred tax assets, discussed further below. The 2013 rate was impacted to a greater extent than the 2014 rate by losses in countries with valuation allowances that do not result in a tax benefit, causing the overall tax expense as a percentage of income to increase. We evaluate our deferred income taxes quarterly to determine if valuation allowances are required or should be adjusted. We are required to assess whether valuation allowances should be established against their deferred tax assets based on all available evidence, both positive and negative, using a “more likely than not” standard. In the assessment for a valuation allowance, appropriate consideration is given to all positive and negative evidence related to the realization of the deferred tax assets. This assessment considers, among other matters, the nature, frequency and severity of current and cumulative losses, forecasts of future profitability, the duration of statutory carryforward periods, our experience with loss carryforwards not expiring, and tax planning alternatives. We operate and derive income across multiple jurisdictions. As the geographic footprint of the business changes, we may encounter losses in jurisdictions that have been historically profitable, and as a result might require additional valuation allowances to be recorded against certain deferred tax asset balances. As of September 28, 2014 and December 29, 2013, we had net deferred tax assets of $17.0 million and $31.5 million, respectively. During the third quarter of 2014, we determined that income related to certain warehousing operations which were historically operated out of Germany will be moved to the Netherlands beginning in fiscal 2015. This change will result in a significant decrease in forecasted future taxable income in Germany. As a result, we determined that it was no longer more likely than not that the deferred tax assets in Germany would be recoverable. Accordingly, we recorded a valuation allowance in Germany of $14.4 million as of the end of the third quarter which also resulted in a corresponding increase to tax expense. As the change also results in an increase in future taxable income in the Netherlands, we evaluated the impact of the change on the valuation allowance in the Netherlands of $2.4 million and concluded that the impact of the increased taxable income provides sufficient evidence to reverse the full amount of the Netherlands valuation allowance. We also recorded a valuation allowance reversal of $0.3 million in Canada during the third quarter of 2014. Included in other current assets as of September 28, 2014, is a current income tax receivable of $1.9 million. This amount represents a net receivable of $2.8 million as of December 29, 2013, year to date estimated tax payments made in excess of refunds received in the amount of $4.9 million, and current tax expense recorded on our year to date pretax income of $5.8 million. Included in other current liabilities is our current deferred tax liability of $2.4 million. The total amount of gross unrecognized tax benefits that, if recognized, would affect the effective tax rate was $16.3 million and $18.1 million at September 28, 2014 and December 29, 2013, respectively. Penalties and tax-related interest expense are reported as a component of Income Taxes. During the nine months ended September 28, 2014 we recognized no interest and penalties compared to an interest and penalties benefit of $0.2 million recognized during the nine months ended September 29, 2013. As of September 28, 2014 and December 29, 2013, we had accrued interest and penalties related to unrecognized tax benefits of $4.4 million and $4.4 million, respectively. As of September 28, 2014 and December 29, 2013, $17.2 million and $19.6 million, respectively, of our unrecognized tax benefits, penalties, and interest were recorded as a component of other long term liabilities on the consolidated balance sheet. We file income tax returns in the U.S. and in various states, local and foreign jurisdictions. We are routinely examined by tax authorities in these jurisdictions. It is possible that these examinations may be resolved within twelve months. Due to the potential for resolution of federal, state and foreign examinations, and the expiration of various statutes of limitation, it is reasonably possible that the gross unrecognized tax benefits balance may decrease within the next twelve months by a range of $3.2 million to $10.8 million. We are currently under audit in the following major jurisdictions: Germany - 2006 to 2009, Finland - 2008 to 2009, and India - 2011 to 2013. The following major jurisdictions have tax years that remain subject to examination: Germany - 2006 to 2013, United States - 2011 to 2013, China - 2011 to 2013 and Hong Kong - 2007 to 2013. Our tax returns for open years in all jurisdictions are subject to changes upon examination. We operate under tax holidays in certain countries, which are effective through dates ranging from 2015 to 2017, and may be extended if certain additional requirements are satisfied. The tax holidays are conditional upon our meeting certain employment and investment thresholds.

INCOME TAXES

The effective tax rate for the nine months ended September 28, 2014 was 75.2% as compared to 50.5% for the nine months ended September 29, 2013. The change in the effective tax rate for the nine months ended September 28, 2014 was due to a valuation allowance recorded against German deferred tax assets which was partially offset by a release of the valuation allowance recorded against Netherlands deferred tax assets, discussed further below. The 2013 rate was impacted to a greater extent than the 2014 rate by losses in countries with valuation allowances that do not result in a tax benefit, causing the overall tax expense as a percentage of income to increase.

We evaluate our deferred income taxes quarterly to determine if valuation allowances are required or should be adjusted. We are required to assess whether valuation allowances should be established against their deferred tax assets based on all available evidence, both positive and negative, using a “more likely than not” standard. In the assessment for a valuation allowance, appropriate consideration is given to all positive and negative evidence related to the realization of the deferred tax assets. This assessment considers, among other matters, the nature, frequency and severity of current and cumulative losses, forecasts of future profitability, the duration of statutory carryforward periods, our experience with loss carryforwards not expiring, and tax planning alternatives. We operate and derive income across multiple jurisdictions. As the geographic footprint of the business changes, we may encounter losses in jurisdictions that have been historically profitable, and as a result might require additional valuation allowances to be recorded against certain deferred tax asset balances. As of September 28, 2014 and December 29, 2013, we had net deferred tax assets of $17.0 million and $31.5 million, respectively.

During the third quarter of 2014, we determined that income related to certain warehousing operations which were historically operated out of Germany will be moved to the Netherlands beginning in fiscal 2015. This change will result in a significant decrease in forecasted future taxable income in Germany. As a result, we determined that it was no longer more likely than not that the deferred tax assets in Germany would be recoverable. Accordingly, we recorded a valuation allowance in Germany of $14.4 million as of the end of the third quarter which also resulted in a corresponding increase to tax expense. As the change also results in an increase in future taxable income in the Netherlands, we evaluated the impact of the change on the valuation allowance in the Netherlands of $2.4 million and concluded that the impact of the increased taxable income provides sufficient evidence to reverse the full amount of the Netherlands valuation allowance. We also recorded a valuation allowance reversal of $0.3 million in Canada during the third quarter of 2014.

Included in other current assets as of September 28, 2014, is a current income tax receivable of $1.9 million. This amount represents a net receivable of $2.8 million as of December 29, 2013, year to date estimated tax payments made in excess of refunds received in the amount of $4.9 million, and current tax expense recorded on our year to date pretax income of $5.8 million. Included in other current liabilities is our current deferred tax liability of $2.4 million.

The total amount of gross unrecognized tax benefits that, if recognized, would affect the effective tax rate was $16.3 million and $18.1 million at September 28, 2014 and December 29, 2013, respectively. Penalties and tax-related interest expense are reported as a component of Income Taxes. During the nine months ended September 28, 2014 we recognized no interest and penalties compared to an interest and penalties benefit of $0.2 million recognized during the nine months ended September 29, 2013. As of September 28, 2014 and December 29, 2013, we had accrued interest and penalties related to unrecognized tax benefits of $4.4 million and $4.4 million, respectively.

As of September 28, 2014 and December 29, 2013, $17.2 million and $19.6 million, respectively, of our unrecognized tax benefits, penalties, and interest were recorded as a component of other long term liabilities on the consolidated balance sheet.

We file income tax returns in the U.S. and in various states, local and foreign jurisdictions. We are routinely examined by tax authorities in these jurisdictions. It is possible that these examinations may be resolved within twelve months. Due to the potential for resolution of federal, state and foreign examinations, and the expiration of various statutes of limitation, it is reasonably possible that the gross unrecognized tax benefits balance may decrease within the next twelve months by a range of $3.2 million to $10.8 million.

We are currently under audit in the following major jurisdictions: Germany - 2006 to 2009, Finland - 2008 to 2009, and India - 2011 to 2013. The following major jurisdictions have tax years that remain subject to examination: Germany - 2006 to 2013, United States - 2011 to 2013, China - 2011 to 2013 and Hong Kong - 2007 to 2013. Our tax returns for open years in all jurisdictions are subject to changes upon examination.

We operate under tax holidays in certain countries, which are effective through dates ranging from 2015 to 2017, and may be extended if certain additional requirements are satisfied. The tax holidays are conditional upon our meeting certain employment and investment thresholds.