There is an expansive literature concerning the standardization vs. localization debate and HRM, but most are related to Western European and Eastern Asian countries. While there is a great amount of potential in the Middle East, the region is ignored by scholars due to the difficulty of access to these countries. This research examines the standardization and localization debate in one of the Middle Eastern countries: Iran. In fact, this dissertation tries to illustrate the circumstance of HRM in Iran and Western MNCs in Iran by using single case study which is done in Unilever. In other words, HRM in Unilever Iran is compared to the Western one (Unilever Benelux) to find out to what extent HRM in Unilever Iran is standardized or localized due to national context of Iran.