The present article has two objectives. First, general issues for developing and testing cross cultural multi-level models such as variable identification, measurement, sampling and data analysis are discussed. A second aim is to illustrate some of these issues by developing a multi-level framework incorporating variables at an individual, organizational and national level. The goal is to explain cross cultural differences in extra-role behaviour. Based on a review of previous multi-level research and cross cultural research it is proposed that the effect of national culture on work attitudes and behaviour is mediated by organizational practices. The framework is formulated using recent recommendations for the development of multi-level models.