Travel and Subsistence Expenses for Temporary Assignees
The Revenue issued an eBrief on 15 December addressing travel and subsistence expenses for temporary assignees from abroad working in the State.
The eBrief includes guidance on the income tax treatment of the reimbursement of expenses relating to travel and subsistence in the case of temporary assignees from abroad working in the State.
The guidance has arisen from discussions at recent meetings of the TALC Direct Taxes Technical Sub-Committee, which includes ICAI under the umbrella body of CCAB-I.
eBrief No. 53/2006 is reproduced at Section 2.04 and the actual guidance note is reproduced at Section 2.05.