XML 60 R45.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Income Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2018
Schedule of Income Before Income Taxes |
a. | Income before income taxes:
|  | Year ended December 31, |
|  | 2018 |  |  | 2017 |  |  | 2016 |
|  | (U.S. $ in millions) |
Parent Company and its Israeli subsidiaries |  | $ | 1,022 |  |  | $ | 1,451 |  |  | $ | 1,516 |
Non-Israeli subsidiaries |  |  | (3,618 | ) |  |  | (19,830 | ) |  |  | (692 | )
|  | $ | (2,596 | ) |  | $ | (18,379 | ) |  | $ | 824 |
Schedule of the Provision for Income Taxes |
b. | Income taxes:
|  | Year ended December 31, |
|  | 2018 |  |  | 2017 |  |  | 2016 |
|  | (U.S. $ in millions) |
In Israel |  | $ | 131 |  |  | $ | 96 |  |  | $ | 209 |
Outside Israel |  |  | (326 | ) |  |  | (2,029 | ) |  |  | 312 |
|  | $ | (195 | ) |  | $ | (1,933 | ) |  | $ | 521 |
Current |  | $ | 700 |  |  | $ | 373 |  |  | $ | 481 |
Deferred |  |  | (895 | ) |  |  | (2,306 | ) |  |  | 40 |
|  | $ | (195 | ) |  | $ | (1,933 | ) |  | $ | 521 |
Accumulated Other Comprehensive Income/(Loss) (Net of Tax) |
|  | Year ended December 31, |
|  | 2018 |  |  | 2017 |  |  | 2016 |
|  | (U.S. $ in millions) |
Income (loss) before income taxes |  | $ | (2,596 | ) |  | $ | (18,379 | ) |  | $ | 824 |
Statutory tax rate in Israel |  |  | 23.0 | % |  |  | 24.0 | % |  |  | 25.0 | %
Theoretical provision for income taxes |  | $ | (597 | ) |  | $ | (4,411 | ) |  | $ | 206 |
Increase (decrease) in effective tax rate due to: |  |  |  |  |  |  |  |  |  |  |  |
The Parent Company and its Israeli subsidiaries— |  |  |  |  |  |  |  |  |  |  |  |
Mainly tax benefits arising from reduced tax rates under benefit programs |  |  | (134 | ) |  |  | (253 | ) |  |  | (212 | )
Non-Israeli subsidiaries, including impairments (*) |  |  | 381 |  |  |  | 3,817 |  |  |  | 546 |
U.S. Tax Cuts and Jobs Act effect |  |  | 97 |  |  |  | (1,061 | ) |  |  | — |
Increase (decrease) in other uncertain tax positions—net |  |  | 58 |  |  |  | (25 | ) |  |  | (19 | )
Effective consolidated income taxes |  | $ | (195 | ) |  | $ | (1,933 | ) |  | $ | 521 |
* | Income before income taxes includes goodwill impairment in non-Israeli subsidiaries that did not have a corresponding tax effect.
Schedule of Deferred Income Taxes |
c. | Deferred income taxes:
|  | December 31, |
|  | 2018 |  |  | 2017 |
|  | (U.S. $ in millions) |
Long-term deferred tax assets (liabilities)—net: |  |  |  |
Inventory related |  | $ | 113 |  |  | $ | 40 |
Sales reserves and allowances |  |  | 199 |  |  |  | 201 |
Provision for legal settlements |  |  | 42 |  |  |  | 171 |
Intangible assets (*) |  |  | (2,282 | ) |  |  | (3,132 | )
Carryforward losses and deductions and credits (**) |  |  | 1,340 |  |  |  | 1,485 |
Property, plant and equipment |  |  | (167 | ) |  |  | (231 | )
Deferred interest (***) |  |  | 391 |  |  |  | — |
Provisions for employee related obligations |  |  | 102 |  |  |  | 142 |
Other |  |  | 123 |  |  |  | 125 |
|  |  | (139 | ) |  |  | (1,199 | )
Valuation allowance—in respect of carryforward losses and deductions that may not be utilized (**) |  |  | (1,633 | ) |  |  | (1,504 | )
|  | $ | (1,772 | ) |  | $ | (2,703 | )
* | The decrease in deferred tax liability is mainly due to impairment and amortization.
** | The amounts are shown after reduction for unrecognized tax benefits of $35 million and $26 million as of December 31, 2018 and 2017, respectively.
This amount represents the tax effect of gross carryforward losses and deductions with the following expirations: 2019-2021—$206 million; 2022-2028—$448 million; 2029 and thereafter—$280 million. The remaining balance—$441 million—can be utilized with no expiration date.
*** | The increase in deferred tax asset is mainly due to the interest expense limitation following the enactment of the Tax Cuts and Jobs Act.
Schedule of Deferred Tax Assets and Liabilities By Report Caption | The deferred income taxes are reflected in the balance sheets among:
|  | December 31, |
|  | 2018 |  |  | 2017 |
|  | (U.S. $ in millions) |
Long-term assets—deferred income taxes |  |  | 368 |  |  |  | 574 |
Long-term liabilities—deferred income taxes |  |  | (2,140 | ) |  |  | (3,277 | )
|  | $ | (1,772 | ) |  | $ | (2,703 | )
Schedule of Unrecognized Tax Benefits | The following table summarizes the activity of Teva’s gross unrecognized tax benefits:
|  | Year ended December 31, |
|  | 2018 |  |  | 2017 |  |  | 2016 |
|  | (U.S. $ in millions) |
Balance at the beginning of the year |  | $ | 1,034 |  |  | $ | 734 |  |  | $ | 648 |
Increase related to prior year tax positions, net |  |  | 76 |  |  |  | 56 |  |  |  | 23 |
Increase related to current year tax positions |  |  | 11 |  |  |  | 26 |  |  |  | 71 |
Decrease related to settlements with tax authorities and lapse of applicable statutes of limitations |  |  | (49 | ) |  |  | (56 | ) |  |  | (103 | )
Liabilities assumed in acquisitions |  |  | — |  |  |  | 273 |  |  |  | 101 |
Other |  |  | — |  |  |  | 1 |  |  |  | (6 | )
Balance at the end of the year |  | $ | 1,072 |  |  | $ | 1,034 |  |  | $ | 734 |

X
- Definition Domestic And Foreign Income Tax Expense Benefit Table [Text Block] + References No definition available. + Details
Name: | teva_DomesticAndForeignIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | teva_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of deferred tax assets and liabilities by report caption. + References No definition available. + Details
Name: | teva_ScheduleOfDeferredTaxAssetsAndLiabilitiesByReportCaptionTableTextBlock
Namespace Prefix: | teva_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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 Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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 -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of income before income tax between domestic and foreign jurisdictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
Name: | us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in unrecognized tax benefits. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=109238393&loc=d3e36027-109320 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319 + Details
Name: | us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration