The article explores how different factors affect the transfer of human resource management practices between subsidiaries of multinational corporations in Taiwan and China. The study found that the ability of a subsidiary to leverage its human resources positively influences the transfer of HRM practices. Having the right human resources available also plays a significant role in this transfer. However, differences in the quality of human resources between Taiwan and China can hinder the transfer of HRM practices. The study suggests that headquarters should create incentives to address these issues and work towards closing the gap in human resource quality among subsidiaries to facilitate the transfer of HRM practices.