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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2014

INCOME TAXES [Abstract]

Schedule of Income Tax Provision

			Year Ended
			December 31, 2014				December 31, 2013				December 31, 2012
	Current tax expense (benefit):
	Foreign		$	2,814			$	(534	)		$	(1,800	)
	Total current			2,814				(534	)			(1,800	)
	Deferred tax expense (benefit):
	Foreign			(27,556	)			(8,854	)			9,126
	Total deferred			(27,556	)			(8,854	)			9,126
	Income tax provision (benefit)		$	(24,742	)		$	(9,388	)		$	7,326

Schedule of Profit (Loss) Before Taxes

		Year Ended
		December 31, 2014				December 31, 2013				December 31, 2012
Profit (loss) before taxes
Domestic		$	78,677			$	(90,497	)		$	(83,049	)
Foreign			(104,791	)			(26,551)				20,106
Total income (loss) before taxes		$	(26,114	)		$	(117,048	)		$	(62,943	)

Schedule of Deferred Tax Asset/Liability

		As of December 31,
		2014				2013
Net deferred tax benefit - current
Net operating loss carryforwards		$	938			$	2,026
Employees benefits and compensation			5,170				4,003
Debt discount			1,253
Accruals, reserves and others			3,809				2,760
			11,170				8,789
Valuation allowance			(3,354	)			(2,779	)
Total net current deferred tax benefit		$	7,816			$	6,010

		As of December 31,
		2014				2013
Net deferred tax benefit - long-term
Deferred tax assets -
Net operating loss carryforwards		$	320,954			$	284,446
Employees benefits and compensation			2,663				4,605
Research and development			1,940				2,005
Others			1,237				1,212
			326,794				292,268
Valuation allowance			(293,670	)			(255,899	)
		$	33,124			$	36,369
Deferred tax liability - depreciation and amortization			(30,293	)			(41,255	)
Deferred tax related to gain on acquisition			(66,722	)			--
Intangible assets			(6,318	)			(6,929	)
Debt discount			(4,200	)			(884	)
Others			(869	)			(912	)
Total net long-term deferred tax liability		$	(75,278	)		$	(13,611	)

Schedule of Reconciliation of Unrecognized Tax Benefits

		Unrecognized tax benefits
Balance at January 1, 2014		$	25,676
Additions for tax positions of current year			51
Reductions for tax positions of prior year			--
Translation differences			(766	)
Balance at December 31, 2014		$	24,961

		Unrecognized tax benefits
Balance at January 1, 2013		$	27,414
Additions for tax positions of current year			12
Reductions for tax positions of prior year			(371	)
Translation differences			(1,379	)
Balance at December 31, 2013		$	25,676

		Unrecognized tax benefits
Balance at January 1, 2012		$	32,377
Reductions for tax positions of prior year			(275	)
Translation differences			(719	)
Settlements			(3,969	)
Balance at December 31, 2012		$	27,414

Schedule of Effective Income Tax Rate Reconciliation

		Year ended December 31,
		2014				2013				2012
Tax expense (benefit) computed at statutory rates		$	(6,920	)		$	(29,262	)		$	(15,736	)
Effect of different tax rates in different jurisdictions			(18,453	)			1,408				7,514
Gain on acquisition of TPSCo			(33,280	)
Tax benefits for which deferred taxes were not recorded			27,757				20,139				15,955
Permanent differences and other, net			6,154				(1,673	)			(407	)
Income tax provision (benefit)		$	(24,742	)		$	(9,388	)		$	7,326

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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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-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

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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.

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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.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of the change in unrecognized tax benefits.

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