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Note 14 - Taxes on Income - Reconciliation Between the Company's Effective Tax Rate and the U.S. Statutory Rate (Details) - USD ($) $ / shares in Units, $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Income (loss) before taxes on income |  | $ (5,108) | $ 5,688 | $ 2,521
Theoretical tax at U.S. statutory rate |  | (1,073) | 1,194 | 529
Foreign income taxes at rates other than U.S. rate |  | (4,644) | 450 | 810
Technological Preferred Enterprise benefits | [1] | 0 | 836 | 22
Subpart F |  | 301 | 192 | 359
Non-deductible items |  | 121 | 340 | 306
Non-taxable items |  | (452) | (483) | (690)
Taxes for prior years |  | (2,257) | 0 | 0
Stock-based compensation expense |  | 267 | (1,193) | (666)
Impacts of GILTI |  | 6,736 | 0 | 644
Tax adjustment in respect of difference tax rate of foreign subsidiary |  | (8,147) | 108 | 1,044
Foreign withholding taxes |  | 1,390 | 648 | 0
Changes in valuation allowance |  | 24,585 | 2,575 | 2,487
Other, net |  | 1,248 | 625 | 55
Taxes on income |  | $ 18,075 | $ 5,292 | $ 4,900
the “Technological Preferred Enterprise benefits” status (in dollars per share) |  | $ 0 | $ 0.04 | $ 0.00
[1] | (*) Basic and diluted earnings per share amounts of the benefit resulting from:

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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to nondeductible expenses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
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