In this research, analyses of archived government documents, research studies and semi-structured interviews were used to examine Taiwanese universities to assess the theoretical underpinnings of internationalization and internationalization at home and explore the practice of Taiwan's higher education in regards to internationalization and internationalization at home. Following document analysis and interviews with Taiwanese scholars and experts on related topics suggestions are made for the future direction and aims of Taiwan's higher education, as well as recommending some enhancements and support measures that may be used for internationalization at home. Finally, the article recommends that a consensus should first be reached by those involved regarding internationalization and internationalization at home , after which improvements in the performance of related fields can be attempted, as well as encouraging the second generation of new residents to share their experiences.