This article deals with the transfer of human resource management (HRM) practices by multinational companies (MNCs) to overseas subsidiaries. By studying the factors that come from the cultural and institutional framework of the host country that affects this transfer using information gathered from MNC's subsidiaries located in many countries and different in local culture, we examine the level of HRM practices in MNC's subsidiaries that are similar to local practices. Empirical studies have been done on subsidiaries to adjust their HRM practices at a very low and sometimes level. Although some practices are different especially the practices that are not consistent with the culture of each country, or contrary to the rules of low and high level of transfer, depending on the response and the area Multinational companies in each country cannot clearly determine their direction. And cannot explain accurately enough about the nature of the operation. But in reality, multinational companies tend to use various strategies to create appropriate, even if the subsidiaries have the same size, cannot be the same if in different areas of culture.