1. CHALLENGES IN THE EXPATRIATION PROCESS: GUIDE FOR INTERNATIONAL HUMAN RESOURCES MANAGEMENT.
- Author
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LISBÔA ONEDA GALUPO, SILVIA CAROLINE and FLORIANI, DINORÁ ELIETE
- Subjects
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PERSONNEL management , *EXPATRIATION , *BUSINESS enterprises , *PARTICIPANT observation , *SOCIAL security , *SEMI-structured interviews - Abstract
Objective: To consolidate information on the expatriation process by proposing a guide that presents the necessary priority steps, considering, in addition to expatriation practices and policies, the bureaucratic, legal, and operational aspects of the process. Methodology: This research is qualitative and descriptive. It was developed through semi-structured interviews with four managers of internationalized companies, and participant observation in the Group of Expatriate Administrators (GAE, based on the Portuguese). It was found that the companies' anxieties relate to the bureaucratic processes involving legislation, social security, and tax agreements. Result: This article proposes a guide, as an innovative way to provide information about how to conduct the expatriation process that is so widely discussed in business practice. The proposed guide was applied in one of the interviewed companies, resulting in significant financial savings for the company and avoiding costly tax expenses for the expatriate. Practical implications: This article will help other companies to apply the proposed guide in their expatriation processes, ensuring that all the necessary procedures are completed and preventing future problems. Originality: In addition to the alignments in expatriation that are already known and studied, there are several operational factors and concerns related to legal and bureaucratic aspects. But these are often relegated to second place. However, many companies do not have an expatriation policy or practices that consider the differences in legislation and taxation before the expatriate departs, which may influence the expatriate's performance and the internationalization process. [ABSTRACT FROM AUTHOR]
- Published
- 2022
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