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Drawing on a range of literature, this paper develops a theoretical model of the cross‐national transfer of HRM practices in multinational corporations (MNCs). This model integrates the significant research on transferability, transfer mechanisms, effects of transfer, and reverse transfer to produce a comprehensive analytical framework. A three‐fold analysis of transferability is presented to include national, company and HRM practice level. The transfer mechanisms are categorized into direct and indirect methods. The analysis of reverse transfer is not only a complement to the forward transfer but also an important part of the integrated model. The model reflects the complexity of cross‐national transfer HRM practices in MNCs. The propositions presented and suggestions for future research serve to aid further practical studies.

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