Taxation of international executives
For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than 1 year.
Are there special residency considerations for short-term assignments?
No, the same rules about residence explained above apply.
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
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.
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.
© 2020 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.
KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.