The topic of my thesis is branding in foreign market based on Polish company in Taiwan. The goal of this paper is to show the importance of brand value and to touch on the implications involved during creating a new brand in a foreign market. The paper begins with a literature review that aims to define and discuss branding, in terms of its function viewed by consumers and enterprises. Thre second part is about Polish company in Taiwanese market. The tird is touch on foreign investments and business opportinities in Asia.