The common elements generally consist of base salary, benefits, allowances, and taxes. When answering the second part of the question it is important to underline that different people have different needs. Therefore, there is no right answer to this question. This should highlight the importance of having different packages available for different people. Additionally, what an expat wants in a compensation package might vary based on their assigned country. Europe or Japan would be more expensive than a developing country, but the multinational may have to pay a premium (“combat allowance”) for the expatriate to live in an undesirable environment.