Availability to everyone does not exempt holidays
An overseas holiday remains taxable even when offered to all staff. Reimbursing holiday expenditure is also taxable. Distinguish holidays from actual business travel and separately identify holiday elements attached to overseas corporate events. Use the relevant detailed page for those different categories rather than assuming a general staff-welfare exemption.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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