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.