對於經歷不幸事件並退出具體市場的企業而言，再重返 (Re-entry) 市場是非常具有挑戰性的行動，自從企業退出後，度過了幾個空白時期，但最終，這些退出企業又選擇重新進入該市場，這樣的經過被稱為市場重返過程。
跨國企業在台灣市場本來是相當活躍的，但自從2008年全球金融危機之後，台灣的經濟情勢變差，因此部分外國投資停止，也有企業選擇退出台灣。目前，台灣經濟處於復甦期，投資者仍舊沒有足夠的信心進行大量投資。然而，還是有一些公司試圖第二次進入台灣市場，甚至是多次地市場再重返過程。
本論文探討跨國企業重新進入台灣市場的目標及決定性因素，調查三個國際企業，Kia、Motorola及Nokia，針對再次國際化的過程，將市場經驗與相關文獻進行比較，從這些分析確定新國際企業再投入市場的模式，並了解企業歷史對於再投入的影響，最後，期望這些國際市場重返的研究結果可以提供好的建議給予未來想進入台灣市場的國際公司。

Market re-entry is quite challengeable action for exited firms that already experienced the unfortunate events and withdrew from the specific market. Since then, they went through several periods of blank time without involvement of exited market. Eventually, the firms re-entered in the exited market, which is labeled as Re-entry process.
There has been an increasing number of multinational firms’ international activities in Taiwan market. However, in the aftermath of the global financial crisis since 2008, Taiwan economic situation have been slowed down. Accordingly, various foreign investments were discontinued and some firms completely exited from Taiwan. Even now, Taiwan’s economy is still in the recovery period where investors are still not confident enough to make large investments. Nevertheless, some firms attempt to re-enter at the situation, moreover, re-entered for the second time around or more.
As a result, there is a phenomenon that would stimulate curiosity to research the topic and determine which decisive factors and ultimate objectives let the multinational firms to re-enter Taiwan’s market. We investigated the re-entry process of three selected cases, Kia, Motorola, Nokia, and compared the empirical findings analyzed to the literatures regarding re-internationalization. Since then, the model of the process of re-entry could be ascertained that the re-entering firm understood its history and could have how much of influence into re-entry`s effort. Finally, the results that could be taken into account when entering or re-entering Taiwan’s market were summarized and suggested for future firms.

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