碩士 / 大葉大學 / 國際企業管理學系碩士在職專班 / 95 / Few empirical studies on the model of applying the offshore company in the traditional manufacturer industry in Taiwan founded from this study in the territory of making use of offshore company during internationalization process and academic research of offshore company for Taiwan’s factories. Accordingly, a further probe is valuable.
The first part of this study is non-intervention statistical analysis in the number of overseas and offshore company, established area, applying model, re-investment area through offshore company, the invest layers through offshore company according to the secondary data, such as annual report of year 2006, financial report, and subsidiary’s information, published on the Market Observation Post System as of Dec. 31, 2006 based on the listed companies of traditional manufacturers, totally 355 companies; the second part of this study is to prove the result of the empirical statistic analysis of first part by means of 4 interviews.
This study indicates the bigger the company scale, the more overseas subsidiaries it owns in the traditional manufacturers in Taiwan; the average quantity of overseas branch and re-investment through offshore company for each firm accounts for 85.85 percentage of the average quantity of the overseas investments; most are set up in the B.V.I.; investment holding model is the most used; most invest layer through offshore company is one.
However, from the case interviews, it is found that except the political risk and set up expense, the tax preference provided by the re-investment country for the country of overseas company and setting up offshore company, the convenience for setting up and operation are major selection basis. New functions of the use of offshore company are to acquire sales distribution in forward integration and brand in horizontal integration.
| Identifer | oai:union.ndltd.org:TW/095DYU01321032 |
| Date | January 2007 |
| Creators | Mei-Niang Liu, 劉美娘 |
| Contributors | Ming-kuo Chuang, 莊銘國 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 105 |
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