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Note 10 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

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

		Year ended December 31,
		2023				2022				2021
Income (loss) for the year before provision for income taxes		$	(103,070	)		$	(27,788	)		$	7,270
Computed federal tax expense			(21,644	)			(5,836	)			1,527
Increase (decrease) in income tax expense resulting from:
State income taxes			(2,891	)			845				314
Foreign earnings			5,976				386				382
Changes in valuation allowance			11,213				4,023				2,300
Foreign income tax deduction			(1,571	)			-				-
Adjustments recognized in the current period for income tax of prior periods			1,569				250				377
Permanent differences			(90	)			(112	)			205
Shortfall (excess) tax benefits on share-based compensation			-				138				(1,556	)
Others			565				89				357
Provision (recovery) for income taxes		$	(6,873	)		$	(217	)		$	3,906

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

		December 31, 2023				December 31, 2022
Deferred tax assets:
Net operating losses		$	55,574			$	2,468
Foreign tax credits			13,040				17,554
Deferred revenue			5,132				5,349
Interest expense limitation			4,606				1,047
Limited life intangible assets			2,034				-
Fixed assets			-				379
Accruals, including foreign exchange and other			5,122				3,909
Total deferred tax assets			85,508				30,706
Valuation allowance			(28,767	)			(17,554	)
Total deferred tax assets		$	56,741			$	13,152
Deferred tax liabilities:
Investment in partnership		$	(32,550	)		$	(6,727	)
Prepaid registry fees and expenses			(19,216	)			(17,941	)
Fixed assets			(4,862	)			-
Indefinite life intangible assets			(2,966	)			(2,968	)
Limited life intangible assets			-				(629	)
Foreign branch deferred tax liabilities			(113	)			(607	)
Total deferred tax liabilities		$	(59,707	)		$	(28,872	)
Net deferred tax liabilities		$	(2,966	)		$	(15,720	)

X

- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

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-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 2
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-2

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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

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-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 12
-Section 50
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