Previous studies have looked at factors that affect the transfer of technology across national borders. Those studies have developed and examined cultural, social, and resource considerations as contributing factors. Generally, previous studies have looked at the problem from a macro level. This paper provides two contributions. It expands the sets of factors to include international tax considerations, and posits a firm level study to examine specific organizational and decision model effects. The paper draws heavily on a previous paper by Gezi and Elmallah (1995) which provides extensive preliminary evidence of the impact of cultural factors in the Middle East. It also draws upon a study of the technology growth oriented Indian economy to administer and interpret the firm level examination that will extend this work. The first section sets forth an analysis of the existing literature from which the authors derive the specific factors that they will propose for firm level examination. The second section gives some examples of such factors. The final section presents conclusions and implications for the extension of this theoretical development.