INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Schedule of Income (Loss) before Taxes on Income

Loss before taxes on income is comprised as follows:

	Year ended December 31,
	2016			2017			2018
Domestic	$	(60,249	)	$	(53,432	)	$	(50,679	)
Foreign		16,460			(1,518	)		16,766
Loss before taxes on income	$	(43,789	)	$	(54,950	)	$	(33,913	)

Schedule of Deferred Income Taxes

Significant components of the Company's deferred tax assets and liabilities are as follows:

	Year ended December 31,
	2017			2018
Deferred tax assets:
Net operating loss carry-forwards	$	34,234		$	45,314
Capital losses carry-forwards		35			53
Research and development expenses		13,923			1,901
Tax credit carry-forwards		94			94
Depreciation difference		1,434			1,680
Accrued employees costs		1,801			2,176
Other		567			870
Deferred tax assets before valuation allowance		52,088			52,088
Valuation allowance		(45,094	)		(44,607	)
Deferred tax asset, net	$	6,994		$	7,481
Deferred tax liabilities:
Fixed assets	$	481		$	306
Intangible assets		6,214			5,556
Other		278			638
Deferred tax liabilities	$	6,973		$	6,500

	Year ended December 31,
	2017		2018
Deferred taxes are included in the consolidated balance sheets, as follows:
Long term receivables	$	772	$	1,583
Long term liabilities	$	764	$	602

Schedule of Income Taxes

Income taxes are comprised as follows:

	Year ended December 31,
	2016			2017			2018
Current	$	3,424		$	4,042		$	4,188
Deferred		(317	)		(2,719	)		(981	)
	$	3,107		$	1,323		$	3,207

	Year ended December 31,
	2016		2017		2018
Domestic	$	49	$	578	$	1,140
Foreign		3,058		745		2,067
	$	3,107	$	1,323	$	3,207

Reconciliation of Effective Tax Rate to Statutory Rate

A reconciliation of the Company's theoretical income tax expense to actual income tax expense as follows:

	Year ended December 31,
	2016			2017			2018
Loss before taxes on income	$	(43,789	)	$	(54,950	)	$	(33,913	)
Statutory tax rate		25	%		24	%		23	%
Theoretical income tax expense		(10,947	)		(13,188	)		(7,800	)
Deferred taxes  for which valuation allowance was provided, net		8,620			2,122			(1,925	)
Non-deductible option expenses		5,224			8,528			12,609
Non-deductible expenses		815			1,263			824
Tax adjustment in respect of different tax rate of foreign subsidiary		(1,015	)		(1,679	)		(1,627	)
Rate Change Impact		-			3,099			(174	)
Foregin Tax		-			881			1,182
Other		410			297			118
Income tax expense	$	3,107		$	1,323		$	3,207

Schedule of reconciliation of the opening and closing amounts of total unrecognized tax benefits

A reconciliation of the opening and closing amounts of total unrecognized tax benefits is as follows:

	Year ended December 31,
	2017		2018
Opening balance	$	1,098	$	1,378
Increases (decrease) related to previous year tax positions		280		(1,044	)
Closing balance	$	1,378	$	334