Not only are the funds' gains treated as realised in cayman and hence not taxable but their distributions are not subject to withholding tax a great benefit for their investors.

不仅这些基金的利润被视作在开曼赚取的，因此不用纳税，利润的发放也不用代扣所得税——为其投资者带来了莫大好处。

youdao

If it is unlikely to obtain sufficient taxable income to offset against the benefit of the deferred income tax asset, the carrying amount of the deferred income tax assets shall be written down.

如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。

youdao

The unemployment benefit is taxable and is counted as pensionable income.

失业金为应纳税收入，同时也为可领取养老金收入。

youdao

Until last year, the IRS took the position that employer-issued cell phones were a taxable benefit.

FORBES: IRS, Employers Finally Connect on Cell Phone Issues

The source of the new complexity is the proposal to treat payments made by employers into pension schemes as a taxable benefit to the employee.

ECONOMIST: Pensions rules get complex again

Over the years they have increased the retirement age slowly from 65 to 67, raised payroll taxes, delayed a cost of living increase and made as much as 85% of the once tax-exempt benefit checks taxable.

FORBES: 2020 Vision