1.Those that have served in a multinational enterprise for at least a year and are appointed to work in Taiwan must have worked for at least a year at a location in other countries outside Taiwan established by said multinational enterprise and are assigned by said multinational enterprise to work at a branch or subsidiary in Taiwan.
2.Regarding the definition of multinational enterprise, a multinational enterprise refers to an economic entity that has established subsidiaries or branches in two or more countries, where the parent company or headquarters conducts effective control and co-ordination decision-making to engage in cross-border production and management behavior, where the parent company or headquarters is outside Taiwan and has established a subsidiary or branch in Taiwan, or the parent company/ headquarters is registered in Taiwan and are also is in accordance with one of the following important conditions (interpreted by the Ministry of Labor per Order Lao-Dong-Fa-Guan-Tzu No. 10 70508252 onJuly 2, 2018)：(1) Possesses assets reaching at least US$2 billion globally one year prior to the application. (2) Possesses the certification letter of the range of operations for the enterprise operational headquarter issued by the Industrial Development Bureau, Ministry of Economic Affairs. (3) Hires more than 100 employees domestically, among which more than 50 employees possess an academic degree of at least the junior college level. (4) Generates an annual net operating income reaching at least NT$1 billion domestically. (5) Generates an annual net operating income reaching at least NT$1.5 billion regionally.
3.Documents proving having served in a multinational enterprise for at least a year and being appointed to work in Taiwan and the organization stronghold diagram shall be submitted during application, as well as documents proving being in accordance with one of the important conditions previously mentioned in Point #2.