Summary: | The decision-making process that results in installing R&D activities outside of an organisation (whether nationally or abroad) involves a number of variables that deserve a more detailed analysis of their specificities. This need stems from the importance that R&D activities have taken in recent years in the organisational universe, due to the potential constitution of competitive advantage. However, following the logic of rationality contained in the theory of transaction costs demonstrated by the dilemma "Make or Buy?", R&D activities were also included in the process of evaluating the feasibility and relevance of carrying out activities internally or externally. In many cases outsourcing has occurred across national borders. This article was created with the aim of analysing the specifics of the decision-making process of three multinationals that have outsourced their R&D activities to Brazil. It is hoped that a contribution to the debate on the advantages and benefits of outsourcing these activities will be made.
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