Understanding Third Country National: Legal Definition and Context
Definition & Meaning
A third country national (TCN) refers to an employee who does not hold citizenship in either the home country or the host country where they are working. For instance, if a French citizen is employed at a subsidiary of a U.S. company located in Hong Kong, that individual is classified as a TCN. This classification is significant because it influences the application of labor laws and taxation regulations, which can vary depending on the respective countries involved.
Legal Use & context
The term "third country national" is commonly used in international employment law, immigration law, and corporate law. It is particularly relevant in contexts involving expatriate assignments, where employees are sent to work in foreign countries. Understanding the status of TCNs is crucial for compliance with labor regulations and tax obligations. Users may find forms and templates on US Legal Forms to assist in managing TCN employment matters effectively.
Real-world examples
Here are a couple of examples of abatement:
1. A Brazilian engineer working for a German company in Canada is considered a TCN, as they are not a citizen of either Germany (the home country) or Canada (the host country).
2. A South African professional employed by a Japanese firm in Australia is also classified as a TCN, given their citizenship status.