算一下，通过plan拿手机，未必比sim only+手机便宜
这是个漏洞，严格算通过plan报销拿手机的手机，应该是公司资产才对，小坡没有堵而已，-也许是故意的

欧洲有些公司或者政府机构， 公务旅行积累的里程，只能用在公务旅行上 - 例子之一是德国西门子和英国的子公司（小坡不知道）
记得有人用在私人度假，就算了贪污，体系一旦形成，也就被大家接受了 -习惯成自然

After all those hours spent mid-air or stuck in airports, surely any air miles accrued during a business trip should be a perk of the job? Maybe not. A German court ruled this week they belong to the company paying for the trip.

The ruling upholds company policy of firms such as electronics giant Siemens in Germany, which has similar rules for employees in Britain.

Any air miles accrued from business trips paid via its corporate credit card belong to Siemens. The company then uses those miles to make greater savings when negotiating a contract with corporate travel agencies.

"In that sense, we are in line with Germany," says a spokeswoman for Siemens in the UK. "But, in practice, if an employee uses their own personal credit card, then the points or benefits would go to them."

No ruling on air miles has yet been made under English law. "But in theory, because it is a benefit that derives from something that is part of an employee's duties, the answer would be the same as under German law," says Roger Steel at law firm Eversheds.

还有：
https://www.ft.com/content/27fd6bd8-caa5-49bd-a570-2c65e02b7602#:~:text=Changes%20to%20British%20Airways%E2%80%99%20Avios%20programme%20%E2%80%94%20awarding

https://www.businessdestinations.com/move/travel-management/employees-and-employers-battle-over-rights-to-frequent-flyer-miles/#:~:text=Whether%20firms%20consider%20mileage%20a%20perk%20or%20not,%20the%20rules

https://www.mjcpa.com/are-employees-taxed-on-frequent-flyer-miles-earned-through-business-travel/

https://www.sciencedirect.com/science/article/abs/pii/S1366554500000211