Table:
|  |  | Year Ended December 31, |  |
| --- | --- | --- | --- |
| (in millions) | 2019 | 2018 | 2017 |
| Beginning balance of unrecognized tax benefits | $ 356.4 | $ 214.3 | $ 162.6 |
| Additions for tax positions of current year | 3.4 | 106.0 | 7.3 |
| Additions for tax positions of prior years | 47.9 | 59.5 | 49.3 |
| Reductions for tax positions of prior years | (16.0) | (7.0) | (4.3) |
| Reductions for lapses of statutes of limitation and settlements | (1.4) | (16.4) | (0.6) |
| Ending balance of unrecognized tax benefits | $ 390.3 | $ 356.4 | $ 214.3 |
Paragraphs:
Unrecognized Tax Benefits
We are providing the following disclosures related to our unrecognized tax benefits and the effect on our effective income tax rate if recognized:
In 2019, our unrecognized tax benefit increased by $33.9 million, primarily related to increases in North America. In 2018, we increased our unrecognized tax benefit by $142.1 million, also primarily related to North America.
If the unrecognized tax benefits at December 31, 2019 were recognized, our income tax provision would decrease by $343.5 million, resulting in a substantially lower effective tax rate. Based on the potential outcome of the Company’s global tax examinations and the expiration of the statute of limitations for specific jurisdictions, it is possible that the unrecognized tax benefits could change significantly within the next 12 months. Absent resolution of significant tax controversy, the associated impact on the reserve balance is estimated to be a decrease in the range of $4.6 to $6.6 million during 2020.
We recognize interest and penalties associated with unrecognized tax benefits in our income tax provision in the Consolidated Statements of Operations. Interest and penalties recorded were $13.1 million, negligible and $4.0 million, respectively in 2019, 2018 and 2017. We had gross liabilities, for interest and penalties, of $56.2 million at December 31, 2019, $18.2 million at December 31, 2018 and $14.8 million at December 31, 2017. The increase in the gross liability related to interest and penalties from 2018 to 2019 was primarily due to a reclass within other non-current liabilities from unrecognized tax benefits to interest and penalties which had no impact on the overall Consolidated Balance Sheets or Consolidated Statement of Operations.
The majority of the unrecognized tax benefit amount of $390.3 million relates to North America.
Question:
Where does the majority of the unrecognized tax benefit relate to?