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TAXES ON INCOME (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Components of Deferred Tax Assets and Liabilities

As of December 31, 2018 and 2017, the Company’s deferred taxes were in respect of the following:

		December 31,
		2018				2017
Carry forward tax losses		$	90,099			$	106,481
Employee stock based compensation			19,275				25,117
Deferred revenues			22,153				19,200
Other			53,243				53,848
Deferred tax assets before valuation allowance			184,770				204,646
Valuation allowance – mainly in respect to carryforward losses			(55,745	)			(60,703	)
Deferred tax asset			129,025				143,943
Intangible assets			(11,335	)			(8,862	)
Undistributed earnings of subsidiary			(9,925	)			(9,925	)
Other			(4,663	)			(274	)
Deferred tax liability			(25,923	)			(19,061	)
Deferred tax asset, net		$	103,102			$	124,882

Schedule of Income Before Taxes

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

		Year ended December 31,
		2018				2017				2016
Domestic		$	902,235			$	923,744			$	862,554
Foreign			76,605				47,202				34,118
		$	978,840			$	970,946			$	896,672

Components of Income Tax Expense

f. Taxes on income are comprised of the following:

		Year ended December 31,
		2018				2017				2016
Current		$	140,800			$	101,902			$	194,149
Deferred			16,735				66,121				(22,324	)
		$	157,535			$	168,023			$	171,825
Domestic		$	132,027			$	112,615			$	166,152
Foreign			25,508				55,408				5,673
		$	157,535			$	168,023			$	171,825
		Year ended December 31,
		2018				2017				2016
Domestic taxes:
Current		$	120,876			$	94,340			$	175,522
Deferred			11,151				18,275				(9,370	)
			132,027				112,615				166,152
Foreign taxes:
Current			19,925				7,562				18,627
Deferred			5,583				47,846				(12,954	)
			25,508				55,408				5,673
Taxes on income		$	157,535			$	168,023			$	171,825

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,
		2018				2017
Beginning balance		$	342,904			$	306,677
Increases related to tax positions taken during prior years			745				46,520
Decreases related to expiration of statute of limitations			-				(41,022	)
Increases related to tax positions taken during the current year			31,514				30,729
Ending balance		$	375,163	*)		$	342,904	*)

*) As of December 31, 2018 and 2017 unrecognized tax benefit in the amounts of $18,413 and $5,451 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,
		2018				2017				2016
Income before taxes as reported in the statements of income		$	978,839			$	970,946			$	896,672
Statutory tax rate in Israel			23%				24%				25%
Decrease in taxes resulting from:
Effect of “Preferred Enterprise” status *)			(9%	)			(11%	)			(5%	)
Decrease in US deferred tax due to US tax rate change			-				4%				-
Others, net			2%				-				(1%	)
Effective tax rate			16%				17%				19%
*)   Basic earnings per share amounts of the benefit resulting from the “Technological preferred or Preferred Enterprise” status		$	0.57			$	0.68			$	0.26
Diluted earnings per share amounts of the benefit resulting from the “Technological preferred or Preferred Enterprise” status		$	0.56			$	0.66			$	0.26

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Reconciliation Of Unrecognized Tax Benefits Table

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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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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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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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