Based on Brown and Levinson’s (1987) politeness theory, an aim of this research is to understand the use of politeness strategies of people of different cultures in intercultural communication as well as whether familiarity and power distance play significant roles in it. Another purpose is to investigate whether other potential factors affect politeness strategies in intercultural communication. Data was collected, using in-depth interviews and scenarios, from 20 international students in Taiwan. The findings indicate that politeness strategies are diversely used in intercultural communication. Cultural backgrounds, familiarity, and power distance play significant roles in choosing politeness strategies. Other factors that can affect the choice to be polite include personality, language, types of situations, characteristics of message receivers, gender, and the nature of the communication channel.

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