Although R&D activities continue to be the latest internationalized of MNCs¡¦ value adding activities even in the most internationalized industries, affiliates of MNCs have begun to account for a considerable proportion of domestic innovative activity in a number of countries. MNC decision-makings with respect to the location of R&D is determined by many factors, such as cost consideration, market size, excellent technological environment, policy factor, to transfer technology and to adapt their technology to the host market. Those above are R&D motivations. Therefore, this research will explore if the R&D motivations affect the R&D strategy. Furthermore, many researches also found that the firm-specific features effects the R&D strategy. And the firm-specific features in the research include nationality, size, the degree of R&D capability and resources in the MNC subsidiary. Finally, the research categorizes the R&D strategies into locally responsive R&D strategy and globally integrated R&D strategy. The purpose of this research is to explore a framework to analyze the relationship among the dependent variables (that are motivation and firm-specific feature) and the independent variable (that are locally responsive R&D strategy and globally integrated R&D strategy). 54 samples of MNC subsidiaries in Taiwan are used in this research, and method of multiple regression is used to test these hypotheses. Finally, we can find that R&D motivations and firm-specific features have significant effects on R&D strategies practices in MNC subsidiaries in Taiwan.