ENThe focus of the paper is to explore different concepts of HRM transfer in multinational corporations (MNCs) while balancing between integration and differentiation, as well as assumptions for HRM practices application, while considering organizational cultural orientation and context influence on HRM transfer. Considering that the field of international HRM is evolving from a focus on convergence with one set of “best practices” to a focus on “national business systems”, our research will contribute to the understanding of how HRM practices are effectively transferred from MNCs to their subsidiaries in Lithuania and vice versa.