Argentina - Special considerations for short-term assignments

Special considerations for short-term assignments

Taxation of international executives

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For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.

RESIDENCY RULES

Are there special residency considerations for short-term assignments?

No, the same rules about residence explained above apply.

PAYROLL CONSIDERATIONS

Are there special payroll considerations for short-term assignments?

No, in the event there is an employment relationship with the Argentine company, the individual should be included in the local payroll and, if applicable, a mirror payroll scheme should be created. Each case should be evaluated

TAXABLE INCOME

What income will be taxed during short-term assignments?

It depends on the resident condition of the individual, but in most cases it will be the Argentine-source income.

ADDITIONAL CONSIDERATIONS

Are there any additional considerations that should be considered before initiating a short-term assignment in Argentina?

No, there are not. If the person is coming to Argentina for a period not exceeding 6 months, the individual will be regarded as a Foreign Beneficiary.

© 2016 KPMG, a Partnership established under Argentine Law and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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