OBS_VALUE: The employer must prove that it cannot find an employee on the EEA labour market with the same qualifications as the foreign employee it wants to hire.Directive 2014/66 on the entry and residence of third-country nationals in the framework of an intra-corporate transfer allows for preference to be given to EU nationals over third-country nationals and requires the imposition of wage parity requirements (see Article 5(4)(b)).Unless it conflicts with the principle of preference for Union citizens as expressed in the relevant provisions of the relevant Acts of Accession, no labour market test should be required.