This study clarifies the rationale for offering overseas programmes as an internationalization strategy by Taiwanese higher education institutions through an analysis of related university documents and interview data. In doing so, this study highlights how institutional goals and characteristics, as well as social and cultural backgrounds, affect the internationalization of higher education based on the following two points. First, in addition to the pursuit of academic excellence and expanding student markets, university strategies are based on its particular history, resources, development goals, and orientation. Second, although different strategies were observed among the examined universities, the Chinese element and the pluralistic value of Taiwanese society have influenced the overseas programmes offered by Taiwanese universities. This paper argues that instead of merely adopting the international standard or pursuing academic excellence, it is essential for Taiwanese universities to implement internationalization strategies in order to determine their meaning and purpose in the context of Taiwanese higher education.