Owing to the inadequacy of the research on Third Country Nationals expatriate issues & the growing importance of this topic caused by the raising of the new emerging market especially Mainl & China, we conducted an extensive comparative case study research. After careful research process, we concluded that Subsidiaries in Taiwan can use their supremacy on the human resource abundance to serve for these headquarters of Multinational Corporations as an interface role between the two sides of the strait which can also be beneficial. Besides, this research also provided with an integrated research framework & many propositions on the Third Country Nationals issues.