In recent years, most Taiwanese enterprises have gradually become internationalized. Owing to the new southward policy, they need more excellent talents, so they have to make the employment decision. This study is based on resource-based theory to investigate key factors for the employment of foreign professional talent at multinational enterprises. In this study, Delphi method was applied to interview specialists of human resource in enterprises, and built a conceptual framework applicable to the key factors for the employment of foreign professional talent at multinational enterprises. After that, this study was utilized DEMATEL and Analytic Network Process to analyze the questionnaire. The results showed that “overseas connection”, “overseas market expansion”, “competitive advantage”, “globalization”, and “work experience” are key factors to affect the employment of foreign professional talent.