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

Elena Stănciulescu
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Elena Stănciulescu: Bucharest

CECCAR Business Review, 2024, vol. 5, issue 8, 31-39

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.

Keywords: travel allowance; delegation; secondment; mobility clause; employment contract; employee; employer (search for similar items in EconPapers)
JEL-codes: J22 J39 J41 J61 J68 J81 J83 J88 K31 M49 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:5:y:2024:i:8:p:31-39

DOI: 10.37945/cbr.2024.08.04

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