There are no international standards. The IRS IRM states “…standards are not available for international taxpayers or the U.S. Territories, except for housing and utilities in Puerto Rico. In the absence of standardized figures for foreign countries, a fair and consistent approach should be applied to what is allowed as living expenses for international taxpayers.” When possible, it may make sense to use a “high rent” area such as Los Angeles or New York and make the argument that the taxpayer is paying comparable or higher amounts overseas.