This article aims mainly at understanding multinational corporations' spatial division of value activities in the Asia-Pacific region. Based on a sample consisting of sixty subsidiaries of multinational corporations in Taiwan, we employ cluster analysis to analyze our data. After rigorous research design and analytical procedures, we find that globalization and regionalization are interdependent phenomena. In addition, this article also provides four different resource allocation types of multinational corporations in the Asia-Pacific region. The most useful value activities that distinguish the four types of spatial division are sales, accounting/legal services, and marketing activities. We also find out that the four types of spatial division coincide with the framework of the global production network designed by economic geographers.