Taiwan, the Republic of China (hereafter “Taiwan”), is a friendly country for investment. Taiwan offers attractive tax and other incentives for new investment and expansion of existing investment, as well as high-quality human resources, a well developed and transparent government and regulatory system, sufficient industrial space and a strong industry base. These factors combine to make Taiwan an excellent and competitive location for foreign investors to locate regional operation centers, R&D centers, logistic centers or a production base in the Asia-Pacific region. Taiwan also has a liberalized statutory system and a populace with substantial purchasing power. It is an attractive market for foreign investors that wish to set up distribution channels or stores selling a variety of consumer products.

This Guide is designed to assist potential foreign investors in obtaining comprehensive information on the Taiwan business environment, including taxation, investment incentives and procedures, human resources, the industrial and commercial real estate market, transportation, utilities and the living environment. More information is available on the “Invest in Taiwan” website at http://investintaiwan.nat.gov.tw/en/ or from other government authorities and their websites as noted throughout the Guide....