Well, I've found it, and it's listed as an usually large tax liability ($433 million to be exact) in eBay's quarterly report for the period ending June 30, 2017. The cause appears to be overseas (i.e. non-U.S.) restructuring that triggered a change in the amount eBay had provided for income tax benefits in its Consolidated Statement of Income.
Here is the gobbledygook-y explanation (slightly abridged by me). Translation: their legal re-organization cost them increased taxation in some countries where eBay operates, where they had previously expected to enjoy a benefit (hence the negative entry for the $433 million in the income statement). However, it appears eBay anticipates this to level out into future benefits. I imagine the Canadian legal re-structuring must have also played a part, albeit small in comparison to Switzerland:
"During the fourth quarter of 2016, we began the process of realigning our legal structure, subsequent to the distribution of PayPal Holdings, Inc., to better reflect how we manage and operate our platforms. We consider many factors in effecting this realignment, including foreign exchange exposures, long-term cash flows and cash needs of our platforms, capital allocation considerations and the associated tax effects. [...] during the first half of 2017, we recognized a noncash income tax charge of $376 million caused by the foreign exchange remeasurement of the deferred tax asset related to the ongoing realignment of our legal structure.
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As a result of the realignment, we no longer benefit from tax rulings previously concluded in several different jurisdictions. Without the benefit of the rulings, the noncash tax impacts of the realignment in our foreign eBay and Classifieds platforms have increased our income tax rate in certain foreign jurisdictions, most significantly Switzerland. Accordingly, our effective tax was 94% and (4)% rate for the three and six months ended June 30, 2017 as compared to 16% and 18% respectively for the same periods in 2016. While we experienced a higher tax rate, the realignment allows us to achieve certain cash tax benefits due to the step-up in tax basis achieved in certain foreign jurisdictions. These cash tax benefits will remain consistent, subject to the performance of our foreign platforms. The realignment is expected to extend into 2018 and primarily impact our international entities."
