The Supreme Tax Court has upheld the three-month time limit on business travel subsistence allowances and also confirmed that an assignment only begins to run anew after an interruption of four weeks. Continue reading
Tax & Legal
The Supreme Tax Court has revised its case law to hold that an employee may be without a regular place of work at all, but in no event can have more than one.
The Supreme Tax Court has disallowed an expense deduction up to the higher lump-sum amount for accommodation on business travel, where the employer bore the actual amount payable.