NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) Page 107 Skyworks / Annual Report 2011 During fiscal year 2010, the Company restructured its international operations resulting in a tax benefit of $3.5 million. This consisted of a tax benefit of $6.3 million due to reassessing the United States income tax required to be recorded on earnings of our operations in Mexico, offset by $2.8 million of tax provision related to the transfer of assets to an affiliated foreign company. As a result of this restructuring, the Company is no longer required to assess United States income tax on the earnings of its Mexican business. As a result of the enactment of the Tax Relief Act of 2010 which retroactively reinstated and extended the research and development tax credit, $6.2 million of federal research and development tax credits which were earned in fiscal year 2010 reduced our tax rate during the year ended September 30, 2011. On October 2, 2010, the Company expanded its presence in Asia by launching operations in Singapore. The Company operates under a tax holiday in Singapore, which is effective through September 30, 2020. The tax holiday is conditional upon the Company’s compliance in meeting certain employment and investment thresholds in Singapore. The actual income tax expense is different than that which would have been computed by applying the federal statutory tax rate to income before income taxes. A reconciliation of income tax expense as computed at the United States federal statutory income tax rate to the provision for income tax expense follows (in thousands): Fiscal Years Ended September 30, 2011 October 1, 2010 October 2, 2009 Tax expense at United States statutory rate ............... $102,860 $68,276 $ 24,415 Foreign tax rate difference ............................ (24,394) (8,889) (580) Deemed dividend from foreign subsidiary ................ 43 884 774 Research and development credits ...................... (17,720) (5,820) (7,211) Change in tax reserve ................................ 9,405 4,413 295 Change in valuation allowance ......................... 2,152 2,834 (39,089) Non deductible debt retirement premium ................. — 64 (3,508) Alternative minimum tax ............................. — — (958) Domestic production activities deduction ................. (6,055) (2,263) — International restructuring ............................. — (3,468) — Other, net .......................................... 1,010 1,749 635 Provision (benefit) for income taxes ..................... $ 67,301 $57,780 $(25,227)