Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Schedule of Domestic and Foreign (Loss) Income, Before Income Taxes

(Loss) income before income taxes consists of the following (in thousands):

	Year Ended December 31,
	2017			2016			2015
Domestic	$	(15,887	)	$	(2,090	)	$	(8,133	)
Foreign		13,641			8,132			6,642
(Loss) income before income taxes	$	(2,246	)	$	6,042		$	(1,491	)

Components of the (Benefit) Provision for Income Taxes

The components of the (benefit) provision for income taxes are as follows (in thousands):

	Year Ended December 31,
	2017			2016		2015
Current:
Federal	$	(46	)	$	80	$	(9	)
State		—			11		14
Foreign		—			—		—
Total current		(46	)		91		5
Deferred:
Foreign		(140	)		—		—
Total deferred		(140	)		—		—
(Benefit) provision for income taxes	$	(186	)	$	91	$	5

Reconciliation of the Federal Statutory Rate to Effective Tax Rate

The reconciliation of the federal statutory rate to Juniper’s effective tax rate is as follows:

	Year Ended December 31,
	2017			2016			2015
Federal income tax rate		34.0	%		34.0	%		34.0	%
Foreign rate differential		182.7	%		(49.6	)%		151.5	%
State tax, net of federal benefit		10.1			13.4			(0.9	)
Permanent Items:
Incentive stock options		(2.5	)		1.0			(14.9	)
Dividend from foreign subsidiary		(165.8	)		53.5			(79.8	)
Amortization of technical rights		—			(34.5	)		23.4
Deferred adjustments		15.9			30.6			6.6
Foreign research and development relief		26.3			—			—
Change in U.S. Federal rate		(970.4	)		—			—
Other		(2.6	)		(1.1	)		(0.5	)
Effect of permanent differences		(1,099.1	)		49.5			(65.2	)
Effective income tax rate		(872.3	)		47.3			119.4
Change in valuation allowance		880.6			(45.8	)		(119.7	)
Effective income tax rate		8.3	%		1.5	%		(0.3	)%

Components of Net Deferred Tax Assets and Liabilities

The components of the Company’s net deferred tax assets and liabilities are as follows (in thousands):

	December 31, 2017			December 31, 2016
Deferred Tax Asset
Net Operating Loss	$	37,168		$	55,521
Tax Credits		1,846			2,034
Stock Based Compensation		900			997
Intangibles		489			843
Other		290			337
Subtotal		40,693			59,732
Less:
Valuation Allowance		(39,072	)		(58,983	)
Total Deferred Tax Assets		1,621			749
Deferred Tax Liabilities
Fixed Assets		(1,621	)		(749	)
Total Deferred Tax Liabilities		(1,621	)		(749	)
Net Deferred Tax Asset	$	—		$	—