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TAXES ON INCOME (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

Income before taxes on income:

		Year ended December 31,
		2014			2015			2016
Domestic		$	14,690		$	18,350		$	15,334
Foreign			4,183			2,407			5,323
		$	18,873		$	20,757		$	20,657

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

Taxes on income (tax benefit) consist of the following:

		Year ended December 31,
		2014			2015			2016
Current:
Domestic		$	241		$	3,466		$	2,919
Foreign			689			880			1,863
			930			4,346			4,782
Deferred taxes:
Domestic			2,575			(500)			(666)
Foreign			(1,198)			(165)			(167)
			1,377			(665)			(833)
Taxes on income		$	2,307		$	3,681		$	3,949

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

Significant components of the Company and its subsidiaries deferred tax assets are as follows:

		December 31,
		2015			2016
Net operating loss carryforwards		$	5,104		$	3,838
Allowances, reserves and intangible assets			1,826			1,943
Deferred tax assets before valuation allowance			6,930			5,781
Less - valuation allowance			(4,107)			(2,233)
Deferred tax assets, net		$	2,823		$	3,548

Schedule Of Deferred Tax Liabilities [Table Text Block]

		December 31,
		2015			2016
Long-term tax assets		$	2,823		$	3,548
Long-term tax liabilities			(5,726)			(12,494)
Net deferred tax liabilities		$	(2,903)		$	(8,946)

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

Reconciling items between the 2014, 2015 and 2016 statutory tax rate (26.5%, 26.5% and 25%, respectively) of the Company and the effective tax rate is presented in the following table:

		Year ended December 31,
		2014			2015			2016
Income before taxes, as reported in the consolidated statements of income		$	18,873		$	20,757		$	20,657
Statutory tax rate			26.5	%		26.5	%		25	%
Theoretical tax expenses on the above amount at the Israeli statutory tax rate		$	5,001		$	5,501		$	5,164
Tax adjustment in respect of different tax rates			80			(923)			(1,214)
Deferred taxes on losses for which full valuation allowance was provided in the past			236			131			(455)
Tax-deductible costs, not included in the accounting costs			-			(733)			(342)
Tax benefits in respect of prior years, net			(516)			(133)			1,262
Nondeductible expenses			82			177			(232)
Uncertain tax position and other differences			(2,576)			(339)			(234)
Income tax		$	2,307		$	3,681		$	3,949

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

A reconciliation of the beginning and ending balances of the total amounts of gross unrecognized tax benefits is as follows:

Gross unrecognized tax benefits at January 1, 2014		$	498
Decrease in tax positions taken in prior years			(156)
Gross unrecognized tax benefits at December 31, 2014			342
Increase in tax positions taken in prior years			469
Decrease in tax positions taken in prior years			(145)
Gross unrecognized tax benefits at December 31, 2015			666
Increase in tax positions taken in prior years			159
Decrease in tax positions taken in prior years			-
Gross unrecognized tax benefits at December 31, 2016		$	825

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+ References

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-Publisher FASB
-Name Accounting Standards Codification
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