Originally Posted by
glex50
When you have miles awarded as a result of travel for work, it could conceivably be seen as an extra form of compensation...IF the miles had any kind of market value associated with them.
It's not only conceivable, it's been a reality in several countries and it may still be the case that tax officials have a legal right to levy taxes on the market value of non-cash compensation and perks including on frequent flyer miles and tickets acquired from work for personal use. The US is not the place I would worry about this, but there are places in Europe and Asia where this certainly was something to consider when domiciling the loyalty program accounts.