Labor and Social Security Aspects of the International Transfer of Executives

The international transfer of executives is a practice that is increasingly gaining ground in the corporate world, both on the part of the employer and the employee themselves. Its purpose can include developing employees’ international skills and experience, business expansion strategies and strengthening relationships between companies. According to Hofstede (1980), the international transfer of employees can be seen as an opportunity to increase intercultural understanding and develop a sense of globalization within the company and, eventually, promote effective negotiations on an international level.

However, the issue of the labor and social security aspects involved in this process is a complex one that demands special attention from the companies and professionals involved. This article will therefore focus on the situation of executives from Brazilian companies who are transferred to work in a subsidiary abroad, sometimes on a permanent basis, sometimes on a temporary basis and, not infrequently, who are subject to constant travel abroad and return to Brazil.

The aim of this article is to address the main issues related to the labor and social security implications of the international transfer of executives, seeking to provide useful information and guidance for managers and human resources professionals who work in this type of operation.

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