um as to your first paragraph, that's completely untrue. If a company is based and HQed some place, but operates all over the world, that doesn't mean it's employees all live and have to pay taxes wherever it's HQed....and that doesn't mean that the business can't own an apartment to keep employees from other locations up when they visit the HQ.Trump Organization offices are in Trump Tower. That means his primary location is New York City and that means his apartment there cannot be a tax free fringe benefit.
You don’t have to prove residency. Your tax home only depends on your primary work location. They don’t care where you live when it comes to taxable fringe benefits. If you decide to live in Florida but work in New York, that’s your problem.
Your logic is completely off, and doesn't even make logical sense.
Your tax home, is based on your residency not where your employer is HQed. Geez...just how freaking clueless can you be.