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INCOME TAXES (Tables)
 12 Months Ended
Sep. 28, 2019
Income Tax Disclosure [Abstract]  
Income from continuing operations by location, the provision (benefit) for income taxes and the effective tax rate
The following table reflects U.S and foreign income before income taxes for fiscal 2019, 2018, and 2017:
 
Fiscal
(in thousands)
2019
 
2018
 
2017
United States
$
(14,125
)
 
$
25,211

 
$
(4,114
)
Foreign
48,812

 
152,338

 
122,629

Income before tax
$
34,687

 
$
177,549

 
$
118,515
Provision (benefit) for income taxes from continuing operations
The following table reflects the current and deferred components of provision for (benefit from) income taxes for fiscal 2019, 2018, and 2017:
 
Fiscal
(in thousands)
2019
 
2018
 
2017
Current:
 
 
 
 
 
   Federal
$
6,580

 
$
83,159

 
$
(3,975
)
   State
214

 
58

 
64

   Foreign
6,384

 
16,980

 
13,290

Deferred:

 

 

   Federal
2,959

 
23,346

 
(15,374
)
   State
—

 
(2
)
 
40

   Foreign
6,773

 
(2,797
)
 
(1,439
)
Provision for (benefit from) income taxes
$
22,910

 
$
120,744

 
$
(7,394
)
Effective income tax rate reconciliation fiscal 2019, 2018, and 2017:
 
Fiscal
(dollar amounts in thousands)
2019
 
2018
 
2017
Expected income provision based on the U.S. federal statutory tax rate
$
7,284

 
$
43,568

 
$
41,358

Effect of earnings of foreign subsidiaries subject to different tax rates
(4,335
)
 
(12,947
)
 
(22,832
)
Benefit from tax incentives
(5,084
)
 
(20,429
)
 
(23,294
)
Benefit from research and development tax credits
(3,041
)
 
(2,785
)
 
(1,859
)
Benefit from foreign tax credits
(22,744
)
 
(3,939
)
 
(26,119
)
U.S. one-time transition tax
9,369

 
101,854

 
—

Remeasurement of deferred taxes
5,480

 
2,760

 
—

Non-deductible goodwill impairment
—

 
—

 
8,805

Valuation allowance
25,289

 
7,366

 
6,458

Foreign operations (withholding taxes, taxes on unrepatriated foreign earnings, and deemed dividends)
8,578

 
5,746

 
6,039

Unrecognized tax benefit
156

 
530

 
2,936

Non-deductible items
2,248

 
(758
)
 
778

Other, net
(290
)
 
(222
)
 
336

Provision for (benefit from) income taxes
$
22,910

 
$
120,744

 
$
(7,394
)
Effective tax rate
66.0
%
 
68.0
%
 
(6.2
)%
Net deferred tax balance
The following table reflects deferred tax balances based on the tax effects of cumulative temporary differences for fiscal 2019 and 2018:
 
Fiscal
(in thousands)
2019
 
2018
Accruals and reserves
$
5,514

 
$
6,652

Tax credit carryforwards
23,448

 
4,532

Net operating loss carryforwards
36,050

 
39,856

Gross deferred tax assets
$
65,012

 
$
51,040

 
 
 
 
Valuation allowance
$
(58,411
)
 
$
(37,249
)
Deferred tax assets, net of valuation allowance
$
6,601

 
$
13,791

 
 
 
 
Taxes on undistributed foreign earnings
$
(24,542
)
 
$
(21,988
)
Fixed and intangible assets
(7,704
)
 
(8,377
)
Deferred tax liabilities
$
(32,246
)
 
$
(30,365
)
Net deferred tax liabilities
$
(25,645
)
 
$
(16,574
)
 
 
 
 
Reported as
 
 
 
Deferred tax assets
$
6,409

 
$
9,017

Deferred tax liabilities
(32,054
)
 
(25,591
)
Net deferred tax liabilities
$
(25,645
)
 
$
(16,574
)
Unrecognized tax benefits
The following table reconciles the beginning and ending balances of the Company's unrecognized tax benefit, excluding related accrued interest and penalties, for fiscal 2019, 2018, and 2017:
 
 
Fiscal
(in thousands)
 
2019
 
2018
 
2017
Unrecognized tax benefit, beginning of year
 
$
13,038

 
$
12,062

 
$
7,453

Additions for tax positions, current year
 
410

 
1,482

 
3,657

Additions for tax positions, prior year
 
—

 
—

 
1,834

Reductions for tax positions, prior year
 
(523
)
 
(506
)
 
(882
)
Unrecognized tax benefit, end of year
 
$
12,925

 
$
13,038

 
$
12,062