The two big trends in higher education, of internationalization and competition, feed each other. The more that universities tailor their offers to foreign students, the more attractive they become. And the more that students hop between countries, the more their choices count rather than the wishes of a particular government. Just as globalization has let capital and labor search the world for the best deal, the same is happening with students and academics. The export of higher education services has become a major and controversial aspect of the internationalization of higher education, especially with the current GATS negotiations. This study has discussed the concrete procedure and the result of internationalization about Australia, Japan, Malaysia and European Union regarding the higher education. We correspond these countries to Taiwan. Finally, internationalization is a process of changing system to open system for the Taiwan universities.