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单词 deemed substantiation
释义

deemed substantiation

Definition
An alternative means used to determine the deductibility of business travel expenses by employees who are reimbursed by their employers with a "per diem" allowance as opposed to reimbursement for actual expenses incurred. The expenses must still be supported by documentation that includes date, place, business purpose and business relationship of other parties.
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更新时间:2025/2/2 14:48:46