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

Author

Listed:
  • Elena STĂNCIULESCU

    (Bucharest)

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.

Suggested Citation

  • Elena STĂNCIULESCU, 2024. "Travel Allowances and Benefits under the Mobility Clause. Their Tax Treatment," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(8), pages 31-39, August.
    • Handle: RePEc:ahd:journl:v:5:y:2024:i:8:p:31-39
    DOI: 10.37945/cbr.2024.08.04
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    More about this item

    Keywords

    travel allowance; delegation; secondment; mobility clause; employment contract; employee; employer;
    All these keywords.

    JEL classification:

    • K31 - Law and Economics - - Other Substantive Areas of Law - - - Labor Law
    • J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply
    • J39 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Other
    • J41 - Labor and Demographic Economics - - Particular Labor Markets - - - Labor Contracts
    • J61 - Labor and Demographic Economics - - Mobility, Unemployment, Vacancies, and Immigrant Workers - - - Geographic Labor Mobility; Immigrant Workers
    • J68 - Labor and Demographic Economics - - Mobility, Unemployment, Vacancies, and Immigrant Workers - - - Public Policy
    • J81 - Labor and Demographic Economics - - Labor Standards - - - Working Conditions
    • J83 - Labor and Demographic Economics - - Labor Standards - - - Workers' Rights
    • J88 - Labor and Demographic Economics - - Labor Standards - - - Public Policy
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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