I hope below response will give some inputs on local content.
Here’s an example that I’m not sure if it fits local content. If I work for an oil & gas consulting firm that has offices in both the US and Nigeria and I need to hire an engineer who is a Nigerian citizen but lives in the US as a permanent residence, and I will have this person doing works at both locations, US and Nigeria. Does that person being counted as local content? No this won’t count as a local content.
Or it has to be on Nigeria office’s payroll in order to qualify as local content? Yes correct, staff should be in Nigeria's payroll in order to qualify as local content.