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TAXES ON INCOME (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Components of Deferred Tax Assets and Liabilities

As of December 31, 2017 and 2016, the Company’s deferred taxes were in respect of the following:

		December 31,
		2017				2016
Carry forward tax losses		$	106,481			$	188,301
Employee stock based compensation			25,117				30,835
Other			73,048				81,959
Deferred tax assets before valuation allowance			204,646				301,095
Valuation allowance – mainly in respect to carryforward losses			(60,703	)			(181,947	)
Deferred tax asset			143,943				119,148
Intangible assets			(8,862	)			(8,461	)
Undistributed earnings of subsidiary			(9,925	)			(9,925	)
Other			(274	)			(13	)
Deferred tax liability			(19,061	)			(18,399	)
Deferred tax asset, net		$	124,882			$	100,749

Schedule of Income Before Taxes

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

		Year ended December 31,
		2017				2016				2015
Domestic		$	923,744			$	862,554			$	817,164
Foreign			47,202				34,118				56,626
		$	970,946			$	896,672			$	873,790

Components of Income Tax Expense

f. Taxes on income are comprised of the following:

		Year ended December 31,
		2017				2016				2015
Current		$	101,902			$	194,149			$	203,771
Deferred			66,121				(22,324	)			(15,847	)
		$	168,023			$	171,825			$	187,924
Domestic		$	112,615			$	166,152			$	170,883
Foreign			55,408				5,673				17,041
		$	168,023			$	171,825			$	187,924
		Year ended December 31,
		2017				2016				2015
Domestic taxes:
Current		$	94,340			$	175,522			$	175,828
Deferred			18,275				(9,370	)			(4,945	)
			112,615				166,152				170,883
Foreign taxes:
Current			7,562				18,627				27,943
Deferred			47,846				(12,954	)			(10,902	)
			55,408				5,673				17,041
Taxes on income		$	168,023			$	171,825			$	187,924

Reconciliation Of Unrecognized Tax Benefits

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

		December 31,
		2017				2016
Beginning balance		$	306,677			$	284,108
Increases related to tax positions taken during prior years			46,520				25,654
Decreases related to settlement agreements			—				(19,871	)
Decreases related to expiration of statute of limitations			(41,022	)			(5,356	)
Increases related to tax positions taken during the current year			30,729				22,142
Ending balance		$	342,904	*)		$	306,677	*)

*) As of December 31, 2017 and 2016 unrecognized tax benefit in an amounts of $5,451 and $6,141 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,
		2017				2016				2015
Income before taxes as reported in the statements of income		$	970,946			$	896,672			$	873,790
Statutory tax rate in Israel			24	%			25	%			26.5	%
Decrease in taxes resulting from:
Effect of “Preferred Enterprise” status *)			(11	%)			(5	%)			(7	%)
Decrease in US deferred tax due to US tax rate change			4	%			—				—
Others, net			—				(1	%)			2	%
Effective tax rate			17.0	%			19.0	%			21.5	%
*)  Basic earnings per share amounts of the benefit resulting from the “Technological preferred or Preferred Enterprise” status		$	0.68			$	0.26			$	0.31
Diluted earnings per share amounts of the benefit resulting from the “Technological preferred or Preferred Enterprise” status		$	0.66			$	0.26			$	0.30

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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.

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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
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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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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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