INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2017

INCOME TAXES [Abstract]

Schedule of Components of Income Tax Expense (Benefits)

Income tax benefit (taxes on income) are comprised as follows:

	Year ended December 31,
	2017			2016			2015
Deferred tax benefit (expense)	$	(1,130	)	$	1,989		$	777
Current taxes		(2,626	)		(1,254	)		(1,323	)
		(3,756	)		735			(546	)
Domestic		(296	)		(285	)		(209	)
Foreign		(3,460	)		1,020			(337	)
		(3,756	)		735			(546	)
Domestic taxes:
Current		(296	)		(285	)		(209	)
Deferred		-			-			-
		(296	)		(285	)		(209	)
Foreign taxes:
Current		(2,330	)		(969	)		(1,114	)
Deferred		(1,130	)		1,989			777
		(3,460	)		1,020			(337	)
Income tax benefit (taxes on income)	$	(3,756	)	$	735		$	(546	)

Schedule of Income (Loss) from Continuing Operations Before Income Tax, Domestic and Foreign

Loss before taxes on income attributable to domestic and foreign operations are as follows:

	Year ended December 31,
	2017			2016			2015
Domestic	$	(9,758	)	$	(9,749	)	$	(4,624	)
Foreign		6,801			(1,679	)		1,561
	$	(2,957	)	$	(11,428	)	$	(3,063	)

Schedule of Reconciliation Between The Theoretical Tax Expense And The Actual Tax Expense

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 as reported in the statement of operations is as follows:

	December 31,
	2017			2016			2015
Loss before taxes, as reported in the consolidated statements of operations	$	(2,957	)	$	(11,428	)	$	(3,063	)
Statutory tax rate		24.0	%		25.0	%		26.5	%
Theoretical tax benefit on the above amount at the Israeli statutory tax rate	$	710		$	2,857		$	812
Income tax benefit (taxes on income) at rate other than the Israeli statutory tax rate		(869	)		236			(307	)
Non-deductible expenses and other permanent differences		(668	)		(526	)		26
Losses and timing differences for which valuation allowance was provided		(2,186	)		(1,615	)		(835	)
Impacts related to the Act (as defined below)		(543	)		-			-
Other individually immaterial income tax items		(200	)		(217	)		(242	)
Income tax benefit (taxes on income)	$	(3,756	)	$	735		$	(546	)

Schedule of Deferred Tax Assets and Liabilities

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

	December 31,
	2017			2016
Net operating loss carry forwards	$	13,793		$	12,979
Research and development expenses		2,751			2,312
Employee related accruals		502			409
Share-based compensation and other timing differences		1,201			1,248
Total deferred tax asset before valuation allowance		18,247			16,948
Less - valuation allowance		(16,967	)		(14,481	)
Deferred tax asset		1,280			2,467
Deferred tax liability - Intangible assets and other		(71	)		(219	)
Deferred tax assets, net	$	1,209		$	2,248
Domestic:	$	-		$	-
Foreign:	$	1,209		$	2,248

Summary of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits related to uncertain tax positions is as follows:

	December 31,
	2017			2016		2015
Opening balance	$	390		$	191	$	93
Additions for prior years' tax position		-			103		-
Additions related to the current year		46			96		113
Reduction of prior years' tax position due to lapse of statute of limitation		-			-		(15	)
Settlements with tax authorities		(182	)		-		-
Closing balance	$	254		$	390	$	191
Included in accrued expenses and other current liabilities	$	-		$	182	$	40
Included in other long term liabilities	$	254		$	208	$	151