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Note 13 - Taxes on Income (Tables)

12 Months Ended

Dec. 31, 2018

Notes Tables

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

		Year ended December 31,
		2016				2017				2018
Domestic taxes:
Current		$	6			$	(227	)		$	3
Deferred			—				—				—
Foreign taxes:
Current			3,932				3,473				2,913
Deferred			(613	)			(1,375	)			(2,187	)
		$	3,325			$	1,871			$	729
Income before taxes on income:
Domestic		$	(3,488	)		$	(5,946	)		$	(5,680	)
Foreign			19,913				24,845				6,983
		$	16,425			$	18,899			$	1,303

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

		Year ended December 31,
		2016				2017				2018
Income before taxes on income		$	16,425			$	18,899			$	1,303
Theoretical tax at U.S. statutory rate			5,585				6,426				274
Foreign income taxes at rates other than U.S. rate			(1,831	)			(2,304	)			369
Approved and benefited enterprises benefits (*)			(2,767	)			(2,698	)			(239	)
Subpart F			538				737				563
Non-deductible items			682				294				217
Non-taxable items			(505	)			(529	)			(434	)
Changes in uncertain tax position			505				(1,757	)			16
Stock-based compensation expense			—				(1,503	)			(62	)
Deemed mandatory repatriation			—				1,916				3,542
Impacts of GILTI			—				—				880
Changes in valuation allowance			1,212				2,076				(5,005	)
Other, net			(94	)			(787	)			608
Taxes on income		$	3,325			$	1,871			$	729
(*)Basic and diluted earnings per share amounts of the benefit resulting from the “Approved Enterprise” and “Benefited Enterprise” status		$	0.13			$	0.12			$	0.01

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

		As at December 31,
		2017				2018
Deferred tax assets
Operating loss carryforward		$	13,069			$	9,505
Accrued expenses and deferred revenues			1,057				1,274
Temporary differences related to R&D expenses			2,118				3,194
Equity-based compensation			1,956				2,724
Tax credit carry forward			1,866				1,381
Other			476				705
Total gross deferred tax assets			20,542				18,783
Valuation allowance			(16,590	)			(12,745	)
Net deferred tax assets		$	3,952			$	6,038
Deferred tax liabilities
Intangible assets		$	275			$	114
Other			34				—
Total deferred tax liabilities		$	309			$	114
Net deferred tax assets (*)		$	3,643			$	5,924

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

		Year ended December 31,
		201 7				201 8
Beginning of year		$	3,784			$	2,224
Additions for current year tax positions			1,188				575
Additions for prior year’s tax positions			255				—
Reductions for prior year’s tax positions			—				(60	)
Decrease as a result of the completion of a tax audit for prior years			(3,003	)			—
Balance at December 31		$	2,224			$	2,739

X

- Definition

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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