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INCOME TAXES - Reconciliation of the statutory tax rate with effective tax rate (Details) | 12 Months Ended
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Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
INCOME TAXES |  |  |
Federal statutory tax rate | 21.00% | 21.00% | 21.00%
Foreign rate differential | (5.60%) | 4.10% | (1.40%)
State income tax, net of federal benefit | 14.00% | 14.00% | (3.30%)
Uncertain tax positions | 101.70% | 2.10% | (0.30%)
Change in valuation allowance | (30.90%) |  | 23.80%
GILTI (FDII) | (3.70%) | (4.00%) | 0.80%
Meals and entertainment | (3.10%) | 0.70% | (0.20%)
Foreign expenses not deductible for tax | (3.70%) | 3.20% | (0.80%)
Transaction costs not deductible for tax |  | 18.80% | (0.20%)
Other non-deductible expense | (6.80%) |  |
Nondeductible stock compensation | (24.10%) | 67.30% | (48.00%)
Stock compensation shortfall (windfall) | (1.50%) | 1.20% |
Other compensation | (4.60%) |  | (0.90%)
Canadian branch income | 1.30% | 8.80% | (9.10%)
Foreign tax restructuring | 21.30% |  |
Other permanent items | 0.90% | 4.30% | 2.10%
Total | 76.20% | 141.50% | (16.50%)

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