本文主旨在探討跨國企業海外研發區位選擇的決定因素，分別由被投資國智慧財產權保護程度、跨國企業平均每人研發支出、跨國企業的規模大小、被投資國的當地語言、被投資國的平均每人國內生產毛額、跨國企業在被投資國所處產業的市場集中度、被投資國和臺灣的文化差異與被投資國渴望新技術的積極程度等面向進行分析。研究結果發現，智慧財產權保護強度、當地語言、市場集中度及文化差異，為影響海外研發投資的重要決定因素。 The propose of this study is to employ data from Taiwanese multinational manufacturing enterprises (MNES) to test the theory developed by Gersbach and Schmutzler (2011). I use panel probit model to investigate the nexus between research and development (R&D) offshoring and intellectual property rights (IPRs) protection. In addition, firm characteristics such as firm size and R&D intensity, and host country characteristics such as language barrier, market size, market competitiveness, technological absorption and cultural gap of the host country are also included as control variables. The empirical results suggest that local IPR protection, language barrier, local market competitiveness, and cultural gap are important determinants of R&D offshoring.
