| List-I | List-II |
| (a) Expatriates | (i) Citizens of the country in which the multinational company has its headquarters |
| (b) Home-country nationals | (ii) Non citizens of the countries in which employees are working |
| (c) Third-country nationals | (iii) Citizens of a country other than the parent or the host country |
| (d) Host-country nationals | (iv) Citizens of the countries in which employees are working |