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TAXES ON INCOME (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Components of Deferred Tax Assets and Liabilities

As of December 31, 2016 and 2015, the Company’s deferred taxes were in respect of the following:

		December 31,
		2016				2015
Carry forward tax losses		$	188,301			$	191,561
Employee stock based compensation			30,835				27,517
Other			81,959				60,887
Deferred tax assets before valuation allowance			301,095				279,965
Valuation allowance			(181,947	)			(192,332	)
Deferred tax asset			119,148				87,633
Intangible assets			(8,461	)			(8,045	)
Undistributed earnings of subsidiary			(9,925	)			(11,435	)
Other			(13	)			(2,682	)
Deferred tax liability			(18,399	)			(22,162	)
Deferred tax asset, net		$	100,749			$	65,471

Schedule of Income Before Taxes

d. Income before taxes on income is comprised as follows:

		Year ended December 31,
		2016				2015				2014
Domestic		$	862,554			$	817,164			$	784,710
Foreign			34,118				56,626				45,106
		$	896,672			$	873,790			$	829,816

Components of Income Tax Expense

e. Taxes on income are comprised of the following:

		Year ended December 31,
		2016				2015				2014
Current		$	194,149			$	203,771			$	182,537
Deferred			(22,324	)			(15,847	)			(12,292	)
		$	171,825			$	187,924			$	170,245
Domestic		$	166,152			$	170,883			$	154,921
Foreign			5,673				17,041				15,324
		$	171,825			$	187,924			$	170,245

		Year ended December 31,
		2016				2015				2014
Domestic taxes:
Current		$	175,522			$	175,828			$	165,476
Deferred			(9,370	)			(4,945	)			(10,555	)
			166,152				170,883				154,921
Foreign taxes:
Current			18,627				27,943				17,061
Deferred			(12,954	)			(10,902	)			(1,737	)
			5,673				17,041				15,324
Taxes on income		$	171,825			$	187,924			$	170,245

Reconciliation Of Unrecognized Tax Benefits

f. A reconciliation of the beginning and ending amount of unrecognized tax benefits related to uncertain tax positions is as follows:

		December 31,
		2016				2015
Beginning balance		$	284,108			$	235,705
Increases related to tax positions taken during prior years			25,654				12,051
Decreases related to settlement agreements			(19,871	)			—
Decreases related to expiration of statute of limitations			(5,356	)			—
Increases related to tax positions taken during the current year			22,142				36,352
Ending balance		$	306,677	*)		$	284,108	*)

*) As of December 31, 2016 and 2015 unrecognized tax benefit in an amounts of $6,141 and $893 were presented net from deferred tax asset.

Schedule of Effective Income Tax Reconciliation

Reconciliation between the theoretical tax expenses, assuming all income is taxed at the statutory rate in Israel and the actual income tax as reported in the statements of income is as follows:

		Year ended December 31,
		2016				2015				2014
Income before taxes as reported in the statements of income		$	896,672			$	873,790			$	829,816
Statutory tax rate in Israel			25%				26.5%				26.5%
Decrease in taxes resulting from:
Effect of “Preferred Enterprise” status *)			(5%	)			(7%	)			(5%	)
Others, net			(1%	)			2%				(1%	)
Effective tax rate			19.0%				21.5%				20.5%
*)      Basic earnings per share amounts of the benefit resulting from the “Preferred Enterprise” status		$	0.26			$	0.31			$	0.22
Diluted earnings per share amounts of the benefit resulting from the “Preferred Enterprise” status		$	0.26			$	0.30			$	0.22

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
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-Section S99
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