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| 研究生： |
權相哲 Sangcheol Kweon |
|---|---|
| 論文名稱： |
臺灣國外子公司決策過程與經營績效關係之研究 The study of business performance and determination on international subsidiaries in Taiwan |
| 指導教授： |
何小台
Ho, Chester |
| 學位類別： |
碩士
Master |
| 系所名稱： |
商學院 - 國際經營管理英語碩士學位學程(IMBA) International MBA Program College of Commerce(IMBA) |
| 論文出版年： | 2012 |
| 畢業學年度： | 100 |
| 語文別： | 英文 |
| 論文頁數： | 38 |
| 中文關鍵詞： | 國外子公司 、決策過程與經營績效 |
| 外文關鍵詞： | International Subsidiaries, Business Performance and Determination |
| 相關次數： | 點閱：213 下載：0 |
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As business enterprises have grown in size and complexity, it is not uncommon to find them owning, controlling one or more subsidiary corporation. These subsidiary corporations may be for profit subsidiary or in some cases nonprofit subsidiaries. In the past decades, Taiwan has focused on manufacturing activities and global companies established a profit subsidiaries or non-profit subsidiaries. In the other hand, the relationship between a parent company and a subsidiary may create some unique problems for the parent company. This thesis researched international subsidiaries and defined their performance and structure etc.
From a practical viewpoint, why global companies established and set up subsidiaries and R&D centers in Taiwan. What benefit or incentive offers the government and what are the key points to remain them doing business in Taiwan.
This report addresses that how international subsidiaries are attracted and investment in Taiwan. The principal objective of this report is to support the international companies which consider entering to Taiwan market.
1 Introduction 1
1.1 Scope of study 1
1.2 Summary of Analysis 2
2 Research of International subsidiaries in Taiwan 2
2.1 List of international subsidiaries 3
2.2 Types of company’s structures 5
2.3 Opportunity for strategic alliance 6
3 International subsidiary’s performance 8
3.1 Research of Taiwan’s performance 10
3.2 Industry Analysis 14
4 International subsidiary management 17
4.1 Parent vs. Subsidiary relationship 18
4.2 Control of subsidiary 19
4.3 Subsidiary Strategy 20
5 Subsidiary’s obligation in Taiwan 20
5.1 Taiwan government regulation 22
5.2 Comparison of Foreign tax implication 23
5.3 Case study – Transfer Price and APA 25
6 Summary 31
References 33
AppendixⅠ: Corporation Tax in Taiwan 34
Appendix II: Existence of subsidiary in Taiwan 35
Appendix Ⅲ: International Subsidiaries of R&D center in Taiwan 36
Appendix IV: List of interview conducted 37
Appendix Ⅴ: The result of interviews 38
1. http://www.lowtax.net/lowtax/html/hongkong/jhktax.html
2. http://www.lg.co.kr/investor/management/management02.jsp
3. http://www.tpanalytics.com/country/taiwan/
4. http://www.kotra.or.kr
5. http://www.investtaiwan.nat.gov.tw
6. Garbriel Benito and HEnrich Grave, 2006, Progress in international Business Research, Emerald Group Publishing Limited.
7. Rugman,Alan M, 2009,The Oxford Handbook of International Business, Indiana University Second Edition, Chapter 14
8. Mark Northeast, 1991, “The Branh v Subsidiary Decision”, Revenue Law Journal, No 68-90
9. Bartlett, C.A .,S.Ghoshal and J.Birkinshaw, 2004 Transnational management. 4th edition. New York, McGraw-Hill.
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