Which of the following refers to foreign nationals who are transferred to work at the parent company of their employer?

The term that describes foreign nationals who are transferred to work at the parent company of their employer is expatriates. Expatriates are employees who leave their home country to work in another country, often for a multinational corporation. They typically retain their ties to the home country while taking up a position at the company's operations overseas.

On the other hand, inpatriates refer to foreign employees who are brought into the parent company from a subsidiary or branch in another country. Third-country nationals are employees who work in a different country than their home country and the country of the employer, while home-country nationals are employees who work in their own country for their employer. Hence, expatriates is the term that accurately describes individuals who are sent from one country to work at the parent company's location.