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題名 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
作者 權相哲
Sangcheol Kweon
貢獻者 何小台
Ho, Chester
權相哲
Sangcheol Kweon
關鍵詞 國外子公司
決策過程與經營績效
International Subsidiaries
Business Performance and Determination
日期 2011
上傳時間 24-十月-2012 16:34:56 (UTC+8)
摘要 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
參考文獻 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.
描述 碩士
國立政治大學
國際經營管理英語碩士學位學程(IMBA)
99933056
100
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0099933056
資料類型 thesis
dc.contributor.advisor 何小台zh_TW
dc.contributor.advisor Ho, Chesteren_US
dc.contributor.author (作者) 權相哲zh_TW
dc.contributor.author (作者) Sangcheol Kweonen_US
dc.creator (作者) 權相哲zh_TW
dc.creator (作者) Sangcheol Kweonen_US
dc.date (日期) 2011en_US
dc.date.accessioned 24-十月-2012 16:34:56 (UTC+8)-
dc.date.available 24-十月-2012 16:34:56 (UTC+8)-
dc.date.issued (上傳時間) 24-十月-2012 16:34:56 (UTC+8)-
dc.identifier (其他 識別碼) G0099933056en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/54117-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 國際經營管理英語碩士學位學程(IMBA)zh_TW
dc.description (描述) 99933056zh_TW
dc.description (描述) 100zh_TW
dc.description.abstract (摘要) 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.
en_US
dc.description.abstract (摘要) 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
-
dc.description.tableofcontents 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
zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0099933056en_US
dc.subject (關鍵詞) 國外子公司zh_TW
dc.subject (關鍵詞) 決策過程與經營績效zh_TW
dc.subject (關鍵詞) International Subsidiariesen_US
dc.subject (關鍵詞) Business Performance and Determinationen_US
dc.title (題名) 臺灣國外子公司決策過程與經營績效關係之研究zh_TW
dc.title (題名) The study of business performance and determination on international subsidiaries in Taiwanen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 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.
zh_TW