A European employee went to our company on business.
The whole trip took 3 days and I personally spent it sightseeing.
Overseas travel expenses may be deducted if work is approved. The part which is not necessary for work is used as salary of the employee.
Because 1 day of sightseeing is spent by private time for the whole trip, it will be proportion by the ratio and the expense used for non-work related will be identified as the employee’s salary.