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CURRENT AND DEFERRED TAXES (Details 7) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016
Reconciliation of accounting profit multiplied by applicable tax rates [abstract] |  |  |
Tax expense using the legal rate | $ 80,198 | $ 95,425 | $ 65,449
Tax effect by change in tax rate | 5,587 | 897 |
Tax effect of rates in other jurisdictions | 3,287 | 42,326 | 16,333
Tax effect of non-taxable operating revenues | (3,076) | (44,593) | (62,419)
Tax effect of disallowable expenses | 61,295 | 35,481 | 132,469
Tax effect of due to the non-use of tax losses | 46,492 | 211 |
Other increases (decreases) in legal tax charge | (110,001) | 43,757 | 11,372
Total adjustments to tax expense using the legal rate | 3,584 | 78,079 | 97,755
Tax expense using the effective rate | $ 83,782 | $ 173,504 | $ 163,204
Reconciliation of average effective tax rate and applicable tax rate [abstract] |  |  |
Tax expense using the legal rate, percent | 27.00% | 25.50% | 24.00%
Tax effect by change in tax rate, percent | 1.88% | 0.24% |
Tax effect of rates in other jurisdictions, percent | 1.11% | 11.31% | 5.99%
Tax effect of non-taxable operating revenues, percent | (1.04%) | (11.92%) | (22.89%)
Tax effect of disallowable expenses, percent | 20.64% | 9.48% | 48.58%
Tax effect of due to the non-use of tax losses | 15.65% | 0.06% |
Other increases (decreases) in legal tax charge, percent | (37.03%) | 11.69% | 4.17%
Total adjustments to tax expense using the legal rate, percent | 1.21% | 20.86% | 35.85%
Tax expense using the effective rate, percent | 28.21% | 46.36% | 59.85%

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- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2018-01-01 -Paragraph 23 -Subparagraph h -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2018-03-01&anchor=para_23_h&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2018-01-01 -Paragraph 35 -Subparagraph b -Clause viii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=26&date=2018-03-01&anchor=para_35_b_viii&doctype=Standard -URIDate 2018-03-16 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 79 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_79&doctype=Standard -URIDate 2018-03-16 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_i&doctype=Standard -URIDate 2018-03-16 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 82 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_82_d&doctype=Standard -URIDate 2018-03-16 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_ii&doctype=Standard -URIDate 2018-03-16 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2018-01-01 -Paragraph B13 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2018-03-01&anchor=para_B13_g&doctype=Appendix&seq=2 -URIDate 2018-03-16 + Details
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