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Note 14 - Taxes on Income - Reconciliation Between the Company's Effective Tax Rate and the U.S. Statutory Rate (Details) - USD ($)
$ / shares in Units, $ in Thousands
12 Months Ended
Dec. 31, 2020
Dec. 31, 2019
Dec. 31, 2018
Income before taxes on income $ 2,521 $ 1,367 $ 1,303
Theoretical tax at U.S. statutory rate 529 287 274
Foreign income taxes at rates other than U.S. rate 810 (33) 369
Approved and benefited enterprises benefits [1] 0 (154) (239)
Technological Preferred Enterprise benefits [2],[3] 22 0 0
Subpart F 359 568 563
Non-deductible items 306 124 217
Non-taxable items (690) (486) (434)
Changes in uncertain tax position 0 (1,029) 16
Stock-based compensation expense (666) (3) (62)
Deemed mandatory repatriation 0 0 3,542
Impacts of GILTI 644 967 880
Tax adjustment in respect of difference tax rate of foreign subsidiary 1,044 364 0
Changes in valuation allowance 2,487 (209) (5,005)
Other, net 55 943 608
Taxes on income $ 4,900 $ 1,339 $ 729
the “Approved Enterprise” and “Benefited Enterprise” status (in dollars per share) $ 0 $ 0.01 $ 0.01
the “Technological Preferred Enterprise benefits” status (in dollars per share) $ 0.00 $ 0 $ 0
[1] Basic and diluted earnings per share amounts of the benefit resulting from: the "Approved Enterprise" and "Benefited Enterprise" status $ 0.01 $ 0.01 $ — the "Technological Preferred Enterprise benefits" status $ — $ — $ 0.00
[2] Basic and diluted earnings per share amounts of the benefit resulting from the “Technological Preferred Enterprise benefits” status
[3] Basic and diluted earnings per share amounts of the benefit resulting from the “Technological Preferred Enterprise benefits” status.