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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2019
Schedule of Income Before Income Taxes |
a. | Income (loss) before income taxes:
|  | Year ended December 31, |
|  | 2019 |  |  | 2018 |  |  | 2017 |
|  | (U.S. $ in millions) |
Parent Company and its Israeli subsidiaries |  | $ | 542 |  |  | $ | 1,022 |  |  | $ | 1,451 |
Non-Israeli subsidiaries |  |  | (1,807 | ) |  |  | (3,618 | ) |  |  | (19,830 | )
|  | $ | (1,265 | ) |  | $ | (2,596 | ) |  | $ | (18,379 | )
Schedule of the Provision for Income Taxes |
b. | Income taxes:
|  | Year ended December 31, |
|  | 2019 |  |  | 2018 |  |  | 2017 |
|  | (U.S. $ in millions) |
In Israel |  | $ | 107 |  |  | $ | 131 |  |  | $ | 96 |
Outside Israel |  |  | (385 | ) |  |  | (326 | ) |  |  | (2,029 | )
|  | $ | (278 | ) |  | $ | (195 | ) |  | $ | (1,933 | )
Current |  | $ | 885 |  |  | $ | 700 |  |  | $ | 373 |
Deferred |  |  | (1,163 | ) |  |  | (895 | ) |  |  | (2,306 | )
|  | $ | (278 | ) |  | $ | (195 | ) |  | $ | (1,933 | )
Accumulated Other Comprehensive Income/(Loss) (Net of Tax) |
|  | 2019 |  |  | 2018 |  |  | 2017 |
|  | (U.S. $ in millions) |
Income ( L oss) before income taxes |  | $ | (1,265 | ) |  | $ | (2,596 | ) |  | $ | (18,379 | )
Statutory tax rate in Israel |  |  | 23.0 | % |  |  | 23.0 | % |  |  | 24.0 | %
Theoretical provision for income taxes |  | $ | (291 | ) |  | $ | (597 | ) |  | $ | (4,411 | )
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 |  |  | (44 | ) |  |  | (134 | ) |  |  | (253 | )
Non-Israeli subsidiaries, including impairments (*) |  |  | (115 | ) |  |  | 381 |  |  |  | 3,817 |
U.S. Tax Cuts and Jobs Act effect |  |  |  |  |  |  | 97 |  |  |  | (1,061 | )
Increase (decrease) in other uncertain tax positions—net |  |  | 172 |  |  |  | 58 |  |  |  | (25 | )
Effective consolidated income taxes |  | $ | (278 | ) |  | $ | (195 | ) |  | $ | (1,933 | )
* | In 2019, i ncome before income taxes includes intangible impairment s in non-Israeli subsidiaries with a corresponding tax effect. In 2017 and 2018, i ncome before income taxes includes goodwill impairment s in non-Israeli subsidiaries that did not have a corresponding tax effect.
Schedule of Deferred Income Taxes |
c. | Deferred income taxes:
|  | December 31, |
|  | 2019 |  |  | 2018 |
|  | (U.S. $ in millions) |
Long-term deferred tax assets (liabilities)—net: |  |  |
Inventory related |  | $ | 144 |  |  | $ | 113 |
Sales reserves and allowances |  |  | 198 |  |  |  | 199 |
Provision for legal settlements |  |  | 260 |  |  |  | 42 |
Intangible assets (*) |  |  | (1,733 | ) |  |  | (2,282 | )
Carryforward losses and deductions and credits (**) |  |  | 1,689 |  |  |  | 1,340 |
Property, plant and equipment |  |  | (170 | ) |  |  | (167 | )
Deferred interest |  |  | 648 |  |  |  | 391 |
Provisions for employee related obligations |  |  | 106 |  |  |  | 102 |
Other |  |  | 122 |  |  |  | 123 |
|  |  | 1,264 |  |  |  | (139 | )
Valuation allowance—in respect of carryforward losses and deductions that may not be utilized (**) |  |  | (1,974 | ) |  |  | (1,633 | )
|  | $ | (710 | ) |  | $ | (1,772 | )
* | The decrease in deferred tax liability is mainly due to impairment and amortization.
** | The amounts are shown after reduction for unrecognized tax benefits of $ 115 million and $35 million as of December 31, 2019 and 2018, respectively.
| Th ese amount s represent the tax effect of gross carryforward losses and deductions with the following expirations: 2020-2022—$61 million; 2023- 2029—$672 million; 2030 and thereafter—$193 million. The remaining balance—$879 million—can be utilized with no expiration date.
Schedule of Deferred Tax Assets and Liabilities By Report Caption | The deferred income taxes are reflected in the balance sheets among:
|  | December 31, |
|  | 2019 |  |  | 2018 |
|  | (U.S. $ in millions) |
Long-term assets—deferred income taxes |  |  | 386 |  |  |  | 368 |
Long-term liabilities—deferred income taxes |  |  | (1,096 | ) |  |  | (2,140 | )
|  | $ | (710 | ) |  | $ | (1,772 | )
Schedule of Unrecognized Tax Benefits |
d. | Uncertain tax positions:
The following table summarizes the activity of Teva’s gross unrecognized tax benefits:
|  | Year ended December 31, |
|  | 2019 |  |  | 2018 |  |  | 2017 |
|  | (U.S. $ in millions) |
Balance at the beginning of the year |  | $ | 1,072 |  |  | $ | 1,034 |  |  | $ | 734 |
Increase related to prior year tax positions, net |  |  | 23 |  |  |  | 76 |  |  |  | 56 |
Increase related to current year tax positions |  |  | 246 |  |  |  | 11 |  |  |  | 26 |
Decrease related to settlements with tax authorities and lapse of applicable statutes of limitations |  |  | (118 | ) |  |  | (49 | ) |  |  | (56 | )
Liabilities assumed in acquisitions |  |  | — |  |  |  | — |  |  |  | 273 |
Other |  |  | — |  |  |  | — |  |  |  | 1 |
Balance at the end of the year |  | $ | 1,223 |  |  | $ | 1,072 |  |  | $ | 1,034 |

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