Travel Allowances and Benefits under the Mobility Clause. Their Tax Treatment

Travel allowances, such as delegation, secondment (including cross-border secondment), and benefits under the mobility clause have specific legal features and are regulated by different provisions and sometimes even by special laws. As professional accountants, we must know the legal provisions for each type of travel to correctly classify income and apply the appropriate tax treatment.

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Publication Details

Journal
CECCAR BUSINESS REVIEW
Published
2024-08-31
DOI
https://doi.org/10.37945/cbr.2024.08.04
Primary Topic
Taxation and Legal Issues
Type
article
Field-Weighted Citation Impact
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article

Travel Allowances and Benefits under the Mobility Clause. Their Tax Treatment

Elena Stănciulescu
CECCAR BUSINESS REVIEW
Taxation and Legal Issues
article

Travel Allowances and Benefits under the Mobility Clause. Their Tax Treatment

Elena Stănciulescu
article en

Abstract

Travel allowances, such as delegation, secondment (including cross-border secondment), and benefits under the mobility clause have specific legal features and are regulated by different provisions and sometimes even by special laws. As professional accountants, we must know the legal provisions for each type of travel to correctly classify income and apply the appropriate tax treatment.

CECCAR BUSINESS REVIEWVol. 5(8)
University of Bucharest (RO)
Reduced inequalities
Openalex Percentile: Top 72%
Taxation and Legal Issues
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Travel Allowances and Benefits under the Mobility Clause. Their Tax Treatment — Elena Stănciulescu · CECCAR BUSINESS REVIEW (2024) | TGRS Research Map | TGRS