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DEFERRED TAX AND OTHER LONG-TERM ASSETS, NET (Schedule of Deferred Tax and Other Long-Term Assets (Details) - USD ($) $ in Thousands | Dec. 31, 2017 | Dec. 31, 2016
--- | --- | ---
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] |  |  |
Deferred tax asset ( see Note 19) | [1],[2] | $ 82,852 |
Prepaid long-term land lease, net (see Note 15C) |  | 3,417 | 3,537
Fair value of cross currency interest rate swap ( see Note 13D) |  | 18,005 |
Long term prepaid expenses and others |  | 6,995 | 910
Deferred tax and other assets, net |  | $ 111,269 | $ 4,447
[1] | In 2017, the Company adopted ASU 2015-17 regarding classification of deferred taxes, prospectively, following which, effective 2017, deferred taxes are not presented as current assets.
[2] | deferred tax assets and liabilities relating to Tower for 2017 are computed based on the Israeli preferred enterprise tax rate of 7.5% and for 2016 are computed based on the effective Israeli statutory tax rate of 20%.

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