Aim: to develop and understand which are the elements that influence the conventional and reversed knowledge transfer, how they influence it and the benefits of transferring knowledge within a multinational corporation.

Methods: qualitative research strategy, inductive approach, and single case study design. Ten semi-structured interviews were conducted face-to-face and though video-calls. Four interviewees belong to Italian headquarters, three to the Canadian subsidiary and three to the US subsidiary.

Results and conclusions: the research identifies culture, relationship HQ-subsidiary, geographical distance, expatriates, relationship between employees, language difference, trust, transparency, motivation, and technology as the elements influencing conventional and reversed knowledge transfer; the influences these elements exercise on them, and the benefits of knowledge transfer flows.

Suggestions for further research: to replicate the qualitative study with a multi-case study design; to develop a deeper understanding on the relationship between the elements; and to deeper understand how knowledge transfer benefits can influence the MNC’s overall performance and subsidiaries’ performance.

Contribution of the thesis: it contributes with in-depth understanding of the elements influencing conventional and reversed knowledge transfer, their benefits and a theoretical framework; highlights the importance of knowledge transfer for social development; and it provides an understanding of the benefits of knowledge transfer to achieve competitive advantage.