Final answer:
Nontaxable perks such as a company vehicle provided to an expatriate fall under fringe benefits, which enhance an employee's salary package and compensate for the challenges of working abroad.
Step-by-step explanation:
Nontaxable perks such as a company vehicle given to an expatriate are best described as fringe benefits. These are additional compensation provided by an employer to an employee, which are considered non-taxable. Fringe benefits can include various perks like health insurance, retirement plans, and the use of a company car. They are meant to enhance an employee's salary package and can be particularly advantageous for employees working abroad. In the case of expatriates, such benefits can also be seen as part of the compensation for the challenges of working away from their native country, potentially in a location with higher living costs or fewer available services.