Which one would do you accept: a top management position with an SME or a middle management position with a MULTINATIONAL? (Same salary-package)

I would go for the Multinational. The chance to grow within a Multinational grants you better experience by default, and moving THEN to top management would come maturely: there is no point of return to middle managament from there. But moving to top management in a SME might subject you to go DOWN to middle management when you move to multinational later, that would be a set back on your C.V. So, consdiering that the saary-package is the same, I would definately choose the multinational.