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TAXES ON INCOME (Tables)
12 Months Ended
Dec. 31, 2015
Income Tax Disclosure [Abstract]  
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]
b.
Income before taxes on income is comprised as follows:
 
 
 
Year Ended December 31,
 
 
 
2013
 
2014
 
2015
 
 
 
 
 
 
 
 
 
Domestic
 
$
475
 
$
1,087
 
$
1,007
 
Foreign
 
 
2,360
 
 
2,218
 
 
2,141
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$
2,835
 
$
3,305
 
$
3,148
 
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]
c.
Taxes on income are comprised as follows:
 
 
 
Year Ended December 31,
 
 
 
2013
 
2014
 
2015
 
 
 
 
 
 
 
 
 
Current taxes
 
$
542
 
$
451
 
$
806
 
Deferred taxes
 
 
(1,946)
 
 
2,940
 
 
1,976
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$
(1,404)
 
$
3,391
 
$
2,782
 
 
 
 
 
 
 
 
 
 
 
 
Domestic
 
$
(634)
 
$
2,122
 
$
1,458
 
Foreign
 
 
(770)
 
 
1,269
 
 
1,324
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$
(1,404)
 
$
3,391
 
$
2,782
 
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]
d.
Deferred income taxes:
 
Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Group's deferred tax liabilities and assets are as follows:
 
 
 
December 31,
 
 
 
2014
 
2015
 
Deferred tax assets:
 
 
 
 
 
 
 
Net operating loss carry-forward
 
$
48,392
 
$
47,646
 
Reserves and allowances
 
 
9,780
 
 
9,682
 
 
 
 
 
 
 
 
 
Net deferred tax assets before valuation allowance
 
 
58,172
 
 
57,328
 
Less - Valuation allowance
 
 
(53,980)
 
 
(55,112)
 
 
 
 
 
 
 
 
 
Deferred tax asset
 
$
4,192
 
$
2,216
 
 
 
 
 
 
 
 
 
Deferred tax liability
 
$
-
 
$
(557)
 
 
 
 
 
 
 
 
 
Deferred tax asset
 
 
 
 
 
 
 
Domestic:
 
 
2,232
 
 
1,141
 
Foreign:
 
 
1,960
 
 
1,075
 
 
 
$
4,192
 
$
2,216
 
 
 
 
 
 
 
 
 
Deferred tax liability
 
 
 
 
 
 
 
Foreign:
 
$
-
 
$
(557)
 
Schedule Of Income Tax Reconciliation Between Theoretical And Actual Tax Expenses Benefit [Table Text Block]
e.
Reconciliation of the theoretical tax expenses:
 
A reconciliation between the theoretical tax expense, assuming all income is taxed at the statutory tax rate applicable to income of the Company, and the actual tax expense (benefit) as reported in the statement of operations is as follows:
 
 
 
Year Ended December 31,
 
 
 
2013
 
 
2014
 
 
2015
 
 
 
 
 
 
 
 
 
 
 
Income before taxes, as reported in the consolidated statements of operations
 
$
2,835
 
 
$
3,305
 
 
$
3,148
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Statutory tax rate
 
 
25
%
 
 
26.5
%
 
 
26.5
%
 
 
 
 
 
 
 
 
 
 
 
 
 
Theoretical tax expense on the above amount at the Israeli statutory tax rate
 
$
709
 
 
$
876
 
 
$
834
 
Income tax at rate other than the Israeli statutory tax rate
 
 
310
 
 
 
353
 
 
 
361
 
Tax advances, withholding tax and non-deductible expenses, including stock-based compensation expenses
 
 
518
 
 
 
897
 
 
 
1,338
 
Losses for which a valuation allowance was provided (utilized)
 
 
(2,929)
 
 
 
1,101
 
 
 
209
 
Tax adjustment in respect of different tax rates
 
 
(148)
 
 
 
-
 
 
 
-
 
State and Federal taxes
 
 
163
 
 
 
136
 
 
 
137
 
Foreign exchange
 
 
(20)
 
 
 
17
 
 
 
-
 
Impairment of tax advances
 
 
64
 
 
 
-
 
 
 
-
 
Other
 
 
(71)
 
 
 
11
 
 
 
(97)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Actual tax expense (benefit)
 
$
(1,404)
 
 
$
3,391
 
 
$
2,782