Can legal entities based in Third Countries, as Associated Partners, be like implementing partners with own funding and supplement the COFUND with own recruited researchers?

Implementing partners can recruit researchers if they are in the list of countries eligible to receive EU funding. If not, they can contribute to the implementation of the action but they cannot recruit researchers and are associated partners. A legal entity based in a Third Country cannot recruit researchers if this country is not in the list of eligible countries to receive EU funding, however an additional employment contract could be concluded with such legal entity like in PF, but this would depend on the fellowship scheme and the main employment contract would still be with the European host institution.