Third-Country Nationals (TCNs)

What is Third-Country Nationals (TCNs)?

Third-country nationals are employees who are citizens of a country other than the parent country or the host country of the multinational organisation. For example, a Canadian employee working for an American company’s office in Australia is a third-country national. TCNs are often hired for their specialised expertise, language skills, or international experience. They can be a cost-effective alternative to parent-country national assignments while still bringing an international perspective. Managing TCNs involves navigating complex visa requirements, tax obligations, and social security agreements across multiple jurisdictions.