The paper uses objective and secondary data to discuss the indirect investment that Taiwan enterprises have made in mainland China through offshore companies. It explains the metheds of indirect investment used by Taiwan enterprises in practice and the transaction types between Taiwan companies and their associated company in Mainland China. The research design is built upon the factors affecting the financial performance of Taiwanese companies in mainland China, including investment type, location choice of offshore company, transfer pricing, and related-party transactions. Our results indicate that the choice of offshore company is the most important factor. Taiwan enterprises may use transfer pricing of related-party transactions to manipulate the financial performance of the chosen offshore company and the company in mainland China.
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