Hiring expatriates is strategic and brings many benefits to the company, adding this experience and specialization to its operations. The tax regularity of the individual can also have effects on their professional performance, making the matter important to companies that have foreigners on their staff. Legal and tax procedures must be observed in this labor relationship: visa type, contract formalization, composition of payroll and compliance with individual tax obligations. In companies that invest in professional international mobility policies, the HR area plays an essential role in the development of business strategies, ensuring, among other things, that expatriates comply with local rules. Practical and legal aspects when hiring expatriates should be considered by employers
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