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並前往https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-01-06.pdf

Part 05-01-06 - Tax treatment of the reimbursement ... - Revenue

B and, lastly, at Location C on a daily basis. The reimbursement of expenses between: • Locations A and B; and. • Locations B and C may be made free of tax.

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