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TAXES ON INCOME (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets and Liabilities

Deferred taxes reflect the net tax effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts recorded for tax purposes. Significant components of the Company's deferred tax assets and liabilities are as follows:

		December 31,
		2017				2016
Deferred tax assets:
Net operating losses carryforward and tax credits		$	79,196			$	82,243
Share based payments			16,142				17,299
Research and development costs			3,606				4,246
Reserves, allowances and other			8,915				8,507
Deferred tax assets before valuation allowance			107,859				112,295
Valuation allowance			(8,853	)			(8,839	)
Deferred tax assets			99,006				103,456
Deferred tax liabilities:
Acquired intangibles			(142,352	)			(231,645	)
Acquired deferred revenue			(2,600	)			(4,670	)
Deferred tax liabilities			(144,952	)			(236,315	)
Deferred tax liabilities, net		$	(45,946	)		$	(132,859	)

		December 31,
		2017				2016
Deferred tax assets		$	11,850			$	14,093
Deferred tax liabilities			(57,796	)			(146,952	)
Deferred tax liabilities, net		$	(45,946	)		$	(132,859	)

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the Company's effective tax rate to the statutory tax rate in Israel is as follows:

		Year ended December 31,
		2017				2016				2015
Income before taxes on income, as reported in the consolidated statements of income		$	129,660			$	144,481			$	171,410
Statutory tax rate in Israel			24.0	%			25.0	%			26.5	%
Preferred Enterprise benefits (*)			(16.8	%)			(8.9	%)			(6.1	%)
Changes in valuation allowance			0.0	%			1.0	%			(0.4	%)
Earnings taxed under foreign law			(4.6	%)			(7.7	%)			(4.0	%)
Tax settlements and other adjustments			14.3	%			5.8	%			1.1	%
U.S. Tax Reform one-time adjustment			(23.9	%)			-				-
Other			(3.5	%)			(0.4	%)			0.9	%
Effective tax rate			(10.5	%)			14.8	%			18.0	%

(*) The effect of the benefit resulting from the "Preferred Enterprise" status on net earnings per ordinary share is as follows:

Schedule of Effect on Benefit Resulting from "Preferred Enterprise" Status on Net Earnings Per Ordinary Share

		Year ended December 31,
		2017				2016				2015
Basic		$	0.36			$	0.22			$	0.18
Diluted		$	0.35			$	0.21			$	0.17

Schedule of Income Before Income Tax, Domestic and Foreign

Income before taxes on income is comprised as follows:

		Year ended December 31,
		2017				2016				2015
Domestic		$	188,070			$	131,111			$	122,952
Foreign			(58,410	)			13,370				48,458
		$	129,660			$	144,481			$	171,410

Schedule of Taxes on Income

Taxes on income (tax benefit) are comprised as follows:

		Year ended December 31,
		2017				2016				2015
Current		$	57,174			$	47,318			$	23,978
Deferred			(70,805	)			(25,906	)			6,854
		$	(13,631	)		$	21,412			$	30,832
Domestic		$	27,673			$	28,097			$	24,812
Foreign			(41,304	)			(6,685	)			6,020
		$	(13,631	)		$	21,412			$	30,832

Of which:

		Year ended December 31,
		2017				2016				2015
Domestic taxes:
Current		$	22,808			$	27,932			$	14,860
Deferred			4,865				165				9,952
			27,673				28,097				24,812
Foreign taxes:
Current			34,366				19,386				9,118
Deferred			(75,670	)			(26,071	)			(3,098	)
			(41,304	)			(6,685	)			6,020
Taxes on income (tax benefit)		$	(13,631	)		$	21,412			$	30,832

Schedule of Reconciliation of Unrecognized Tax Benefits

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

		December 31,
		2017				2016
Uncertain tax positions, beginning of year		$	26,659			$	18,236
Increases in tax positions for prior years			5,105				2,147
Increases in tax positions for current year			15,140				9,926
Settlements			-				(1,331	)
Expiry of the statute of limitations			(2,920	)			(2,319	)
Uncertain tax positions, end of year		$	43,984			$	26,659

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Tabular disclosure of the effect of the benefit resulting from the "Preferred Enterprise" status on net earnings per ordinary share.

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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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Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months.

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