Since the Freedom of Government Information Law, Administrative Procedure Act, and other related legislation are enacted and put into practice, Taiwan government has gradually institutionalized the regulation of freedom of government information and been able to join the rank of other major democratic countries in this regard. Particularly, in recent years, the sharing of government open data and information to other government agencies and the public, including private enterprises and nonprofit organizations, for further application has become an important policy among the government administration around the world. It is indicated that government possessed information can be shared with and utilized by other government agencies and the public to generate additional added values and create innovative uses. The research intends to explore how government open data and information are shared across boundaries between information providers and information receivers in Taiwan and other countries. The concept of “value-added data and information” is investigated and clarified to explore its complexity. The researchers also attempt to analyze and conceptualize the added value of shared government open data and information to related stakeholders, such as other agencies and private organizations.