A Comparative Study on the Overseas Investment Legal System of Taiwan Businessmen- Focusing on Mainland China, Thailand and Myanmar

碩士 === 國立中正大學 === 會計資訊與法律數位學習碩士在職專班 === 106 === Some of Taiwanese companies have started to extend their business overseas because of changes in business environment, rising wages, lack of industrial land and rising awareness of environmental protection when Taiwan’s economic development reached a c...

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Bibliographic Details
Main Author: 李開國
Other Authors: 王志誠
Format: Others
Language:zh-TW
Published: 2018
Online Access:http://ndltd.ncl.edu.tw/handle/6k36fw
Description
Summary:碩士 === 國立中正大學 === 會計資訊與法律數位學習碩士在職專班 === 106 === Some of Taiwanese companies have started to extend their business overseas because of changes in business environment, rising wages, lack of industrial land and rising awareness of environmental protection when Taiwan’s economic development reached a certain stage. Due to geological location, cultural similarity, low wages, abundant resources and low land costs, Mainland China and Southeast Asia have become the preferred areas for Taiwanese companies, and they are also the places where Taiwanese overseas investment clusters. This study focused on Mainland China, Thailand and Myanmar, and data were collected from literature for analysis. The study shows that overseas investment of enterprises is an economic activity resulting from multi-facet considerations and compromise on reality. Policy guidelines, national culture, economic development level and production costs are an important basis for investors’ choice of investment region. Cross-border investment behavior involves regulations on local economy and trade and regulations on foreign investment, as well as various special regulations, such as tax regulations and preferential policies, the investors shall pay more attention when comparing the options. Based on the research findings, the following conclusions have been drawn: Mainland China, Thailand and Myanmar have different advantages and disadvantages, so the Taiwanese companies shall consider their own size and industry and choose the most advantageous niche location among Mainland China, Thailand and Myanmar. We hope the conclusions and recommendations of this study will be helpful to Taiwanese companies planning to invest and set up factories overseas.