Aspectos Previdenciários de Expatriação de dirigentes/ empregados - Acordos Bilaterais/Multilaterais
É uma prática comum no mercado de trabalho a expatriação de executivos estrangeiros para o Brasil (chamados 'expatriados'), oriundos de empresas de fora do Brasil.
Assim, as empresas brasileiras tem recebido esses executivos estrangeiros e, em razão disso, tem dado aos referidos executivos os mesmos tratamentos dados aos empregados brasileiros.
Nesse sentido, sempre que uma empresa brasileira receber executivos estrangeiros para trabalhar no Brasil, afora os aspectos fiscais e trabalhistas que não serão tratados no presente artigo, existe a necessidade de se verificar a existência de acordos Bilaterais ou Multilaterais existentes entre o Brasil e o país de origem do expatriado.
Os acordos bilaterais são assinados entre dois países e visam reger interesses de ambos. Os acordos Multilaterais são assinados sempre por mais de dois países, e tem como finalidade reger os interesses de todos os países envolvidos.
Esses acordos resultam de esforços do Ministério da Previdência Social e de entendimentos diplomáticos entre governos, e são motivados pelo (i) elevado volume de comércio exterior; (ii) recebimento no País de investimentos externos significativos; (iii) acolhimento, no passado, de fluxo migratório intenso; (iv) relações especiais de amizade.
Esses acordos tem como objetivo principal garantir os direitos de seguridade social previstos nas legislações dos países envolvidos aos respectivos trabalhadores e dependentes legais, residentes ou em trânsito no país.
Isso ocorre com o estabelecimento de uma relação de prestação de benefícios previdenciários, não implicando na modificação da legislação vigente no país, cumprindo a cada Estado contratante analisar os pedidos de benefícios apresentados e decidir quanto ao direito e condições, conforme sua própria...
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