Per diems - what's the craic?

[UFC]

Hi all

I was hoping some of you can give me advice on this.

I will have to do a good bit of travelling around Europe over the next few months. My employer is thinking of introducing a per diem for this. They haven't made any decision yet, but I was wondering:

Are per diems normally paid before you go travelling?
Are they taxed?
What sort of rate is considered "normal" per day?

Thanks

 

[Purple]

Have a look at this page from Revenue's website.