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Note 14 - Taxes on Income (Tables)

12 Months Ended

Dec. 31, 2019

Notes Tables

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

		Year ended December 31,
		2017				2018				201 9
Domestic taxes:
Current		$	(227	)		$	3			$	3
Deferred			—				—				—
Foreign taxes:
Current			3,473				2,913				1,936
Deferred			(1,375	)			(2,187	)			(600	)
		$	1,871			$	729			$	1,339
Income before taxes on income:
Domestic		$	(5,946	)		$	(5,680	)		$	(9,039	)
Foreign			24,845				6,983				10,406
		$	18,899			$	1,303			$	1,367

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

		Year ended December 31,
		2017				2018				201 9
Income before taxes on income		$	18,899			$	1,303			$	1,367
Theoretical tax at U.S. statutory rate			6,426				274				287
Foreign income taxes at rates other than U.S. rate			(2,304	)			369				(33	)
Approved and benefited enterprises benefits (*)			(2,698	)			(239	)			(154	)
Subpart F			737				563				568
Non-deductible items			294				217				124
Non-taxable items			(529	)			(434	)			(486	)
Changes in uncertain tax position			(1,757	)			16				(1,029	)
Stock-based compensation expense			(1,503	)			(62	)			(3	)
Deemed mandatory repatriation			1,916				3,542				—
Impacts of GILTI			—				880				967
Changes in valuation allowance			2,076				(5,005	)			(209	)
Other, net			(787	)			608				1,307
Taxes on income		$	1,871			$	729			$	1,339
(*)Basic and diluted earnings per share amounts of the benefit resulting from the “Approved Enterprise” and “Benefited Enterprise” status		$	0.12			$	0.01			$	0.01

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

		As at December 31,
		2018				201 9
Deferred tax assets
Operating loss carryforward		$	9,505			$	8,778
Accrued expenses and deferred revenues			1,274				1,455
Temporary differences related to R&D expenses			3,194				3,123
Equity-based compensation			2,724				3,396
Right of use asset			—				1,546
Tax credit carry forward			1,381				5,666
Other			705				502
Total gross deferred tax assets			18,783				24,466
Valuation allowance			(12,745	)			(12,315	)
Net deferred tax assets		$	6,038			$	12,151
Deferred tax liabilities
Intangible assets		$	114			$	—
Lease liability			—				1,546
Total deferred tax liabilities		$	114			$	1,546
Net deferred tax assets (*)		$	5,924			$	10,605

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

		Year ended December 31,
		2018				201 9
Beginning of year		$	2,224			$	2,739
Additions for current year tax positions			575				478
Reductions for prior year’s tax positions			(60	)			(16	)
Decrease as a result of the completion of a tax audit for prior years			—				(2,164	)
Balance at December 31		$	2,739			$	1,037

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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