The problem is dine in food (catering etc) is 50% tax deductible, dine out food is 0% deductible but having your own in-house restaurant is 100% deductible. None of these articles mention this issue, plus any meal subsidies would not only not go as far for the employer but the employee would be taxed on them.

I’ve been provided meals at work for the last 12 years and I will certainly factor that in to any salary calculus in the future. Given this only impacts new buildings, this puts future employers/business at a disadvantage.