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Tax Implications of Housing Allowances and Purchase of a Residence Abroad

A U. S. citizen employed abroad may solve his residence needs in the host country by renting premises or buying a house. In order to defray residence costs, a U. S. expatriate may receive a housing allowance from the American employer. This study deals with the tax treatment of such allowance from the employee's viewpoint and from the payor company's viewpoint, in each of the 18 Latin American countries.