INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2015

INCOME TAXES [Abstract]

Schedule of Income Tax Provision

	Year Ended
	December 31, 2015			December 31, 2014			December 31, 2013
Current tax expense (benefit):
Foreign (*)	$	(8,473	)	$	2,814		$	(534	)
Total current		(8,473	)		2,814			(534	)
Deferred tax benefit:
Foreign		(3,805	)		(27,556	)		(8,854	)
Total deferred		(3,805	)		(27,556	)		(8,854	)
Income tax benefit	$	(12,278	)	$	(24,742	)	$	(9,388	)

(*) Includes changes in unrecognized tax benefit, see D below.

Schedule of Profit (Loss) Before Taxes

	Year ended
	December 31, 2015			December 31, 2014			December 31, 2013
Profit (loss) before taxes
Domestic	$	(59,797	)	$	78,677		$	(90,497	)
Foreign		18,392			(104,791	)		(26,551	)
Total loss before taxes	$	(41,405	)	$	(26,114	)	$	(117,048	)

Schedule of Deferred Tax Asset/Liability

	As of December 31,
	2015			2014
Net deferred tax benefit - current:
Net operating loss carry forwards	$	797		$	938
Employees benefits and compensation		3,824			5,170
Debt discount		--			1,253
Accruals, reserves and others		5,774			3,809
		10,395			11,170
Valuation allowance		(3,519	)		(3,354	)
Total net current deferred tax benefit	$	6,876		$	7,816

	As of December 31,
	2015			2014
Net deferred tax benefit - long-term
Deferred tax assets:
Net operating loss carry forwards	$	327,924		$	320,954
Employees benefits and compensation		2,164			2,663
Research and development		1,940			1,940
Others		1,814			1,237
		333,842			326,794
Valuation allowance		(304,195	)		(293,670	)
	$	29,647		$	33,124
Deferred tax liability - depreciation and amortization		(51,238	)		(36,611	)
Deferred tax related to gain on acquisition		(44,423	)		(66,722	)
Debt discount		(371	)		(4,200	)
Others		(3,359	)		(869	)
Total net long-term deferred tax liability	$	(69,744	)	$	(75,278	)

Schedule of Reconciliation of Unrecognized Tax Benefits

	Unrecognized tax benefits
Balance at January 1, 2015	$	24,961
Additions for tax positions of current year		(623)
Expiration of statute of limitation of prior years		(10,758)
Translation differences		(42	)
Balance at December 31, 2015	$	13,538

	Unrecognized tax benefits
Balance at January 1, 2014	$	25,676
Additions for tax positions of current year		51
Reductions for tax positions of prior year		--
Translation differences		(766	)
Balance at December 31, 2014	$	24,961

	Unrecognized tax benefits
Balance at January 1, 2013	$	27,414
Additions for tax positions of current year		12
Reductions for tax positions of prior year		(371	)
Translation differences		(1,379	)
Balance at December 31, 2013	$	25,676

Schedule of Effective Income Tax Rate Reconciliation

	Year ended December 31,
	2015			2014			2013
Tax benefit computed at statutory rates	$	(10,972	)	$	(6,920	)	$	(29,262	)
Effect of different tax rates in different jurisdictions		6,108			(18,453	)		1,408
Gain on acquisition of TPSCo		--			(33,280	)		--
Tax benefits for which deferred taxes were not recorded		11,687			27,757			20,139
Unrecognized tax expense (benefit)		(11,153	)		412			298
Permanent differences and other, net		(7,948	)		5,742			(1,971	)
Income tax benefit	$	(12,278	)	$	(24,742	)	$	(9,388	)