What are the tax benefits to a company of a corporate apartment?

I am in negotiations with a company for an executive position. They want me to move from a less expensive market to a much more expensive market (almost 2X cost of living). I am willing to take a lifestyle cut for the job but not to cut my lifestyle in half. I am asking them to consider an increase to compensate me for part of the COL increase. However, would there be a tax advantage for them to offer me a corporate apartment?