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Note 9 - Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Notes Tables |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | Year ended December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Income (loss) for the year before provision for income taxes |  | $ | (27,788 | ) |  | $ | 7,270 |  |  | $ | 10,760 |
Computed federal tax expense |  |  | (5,836 | ) |  |  | 1,527 |  |  |  | 2,259 |
Increase (decrease) in income tax expense resulting from: |  |  |  |  |  |  |  |  |  |  |  |
State income taxes |  |  | 845 |  |  |  | 314 |  |  |  | 303 |
Foreign earnings |  |  | 386 |  |  |  | 382 |  |  |  | (175 | )
Changes in valuation allowance |  |  | 4,023 |  |  |  | 2,300 |  |  |  | 1,867 |
Expired business tax credits |  |  | - |  |  |  | - |  |  |  | 1,044 |
Shortfall (excess) tax benefits on share-based compensation |  |  | 138 |  |  |  | (1,556 | ) |  |  | (407 | )
Permanent differences |  |  | (112 | ) |  |  | 205 |  |  |  | (161 | )
Others |  |  | 339 |  |  |  | 734 |  |  |  | 255 |
Provision (recovery) for income taxes |  | $ | (217 | ) |  | $ | 3,906 |  |  | $ | 4,985 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | December 31, 2022 |  |  | December 31, 2021 |
Deferred tax assets: |  |  |  |  |  |  |  |
Foreign tax credits |  | $ | 17,554 |  |  | $ | 13,531 |
Deferred revenue |  |  | 5,349 |  |  |  | 5,694 |
Net operating losses |  |  | 2,468 |  |  |  | 537 |
Interest limitation |  |  | 1,047 |  |  |  | - |
Amortization |  |  | 379 |  |  |  | - |
Accruals, including foreign exchange and other |  |  | 3,909 |  |  |  | 2,991 |
Total deferred tax assets |  |  | 30,706 |  |  |  | 22,753 |
Valuation allowance |  |  | (17,554 | ) |  |  | (13,531 | )
Total deferred tax assets |  | $ | 13,152 |  |  | $ | 9,222 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Prepaid registry fees and expenses |  | $ | (17,941 | ) |  | $ | (18,165 | )
Investment in partnership |  |  | (6,727 | ) |  |  |  |
Amortization |  |  | - |  |  |  | (6,578 | )
Indefinite life intangible assets |  |  | (2,968 | ) |  |  | (3,229 | )
Limited life intangible assets |  |  | (629 | ) |  |  | (2,969 | )
Foreign branch deferred tax liabilities |  |  | (607 | ) |  |  | (828 | )
Total deferred tax liability |  | $ | (28,872 | ) |  | $ | (31,769 | )
Net deferred tax assets (liabilities) |  | $ | (15,720 | ) |  | $ | (22,547 | )

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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 12 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12 + Details
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