The Fair Trading Act (1991), the Consumer Protection Act (2015), and the Electronic Signatures Act (2001) provide a comprehensive consumer protection framework that also applies to online transactions. The former aims to ensure free and fair competition and promote economic stability and prosperity. In addition, the Consumer Protection Law (2015) has been enacted for distance selling and information marketing. In addition, the Electronic Signatures Law (2001) facilitates secure electronic transactions by recognising the validity of electronic records.

Taiwan has not signed the United Nations (UN) Convention on the Use of Electronic Communications in International Contracts.

Taiwan has not adopted national legislation based on or influenced by the United Nations Commission on International Trade Law (UNCITRAL) Model Law on Electronic Commerce.

Taiwan has not adopted national legislation based on or influenced by the United Nations Commission on International Trade Law (UNCITRAL) Model Law on Electronic Signatures.

Under the Second Category of Telecommunications Business Management Rules promulgated in August 2014, pursuant to Art. 17 of the Telecommunications Management Act, the country has implemented mandatory SIM card registration requirements. In addition, In 2017, the National Communications Commission stated that when applying for a house number or prepaid card, people should apply for dual certificates, and telecommunications businesses (including their resellers) should verify and login user information.

In August 2020, the Ministry of Economics, through an amendment to Art. 35 of the Act Governing Relations between the People of the Taiwan Area and the Mainland Area, announced that Taiwanese companies would be prohibited from providing video streaming services originating from Chinese companies or individuals, specifically targeting iQIYI and Tencent, starting from September 2020. The regulation formally banned Taiwanese companies and individuals from acting as agents or distributors for any Chinese over-the-top (OTT) services, including television or other broadcast platforms, such as the digital television channel service Media on Demand.

Under Art. 13 of the Foreign Trade Act, the export of certain high-tech products designated as "strategic" by the relevant authorities requires a licence. Regarding the documentation and procedures for exporting strategic high-tech commodities, Taiwan provides further guidance in Chapter 3 of the "Regulations Governing Export and Import of Strategic High-Tech Commodities". Additionally, the "Regulations Governing Types of Strategic High-Tech Commodities, Specific Strategic High-Tech Commodities, and Exportation to Restricted Regions" define whether commodities, software, or technology fall under the category of Specific Strategic High-Tech Commodities. Chapter 4 of the Foreign Trade Act outlines criminal and administrative penalties contingent on whether the transaction involves a restricted region. Taiwan's list of strategic high-tech commodities imposes export controls on Russia, Belarus, China, Iran, Iraq, North Korea, Syria, and Sudan by requiring an export permit. The list considers dual-use goods and technologies, general military goods, and specific strategic goods. Some export restrictions include:
- Iran: The exportation of the following goods is prohibited: electronic devices, including mineral ores, semiconductors, circuits, resistors and chips, photovoltaic components, battery cells, machinery parts, pumps, furnaces, and automobile motors.
- Russia and Belarus: Prohibited items include electronic devices such as semiconductors, circuits, resistors and chips, machinery parts, pumps, furnaces, and automobile motors.
- China: Export restrictions apply to 12 categories of semiconductor manufacturing equipment, including chemical mechanical polishers, photoresist strippers and developers, rapid thermal processors, deposition apparatuses, cleaning equipment, dryers, electron microscopes, etchers, ion implanters, photoresist coaters, and lithography equipment.

Self-certification is allowed in the country for radio transmission, electromagnetic interference (EMI) or electromagnetic compatibility (EMC). Taiwan allows foreign companies to self-certify that they comply with these standards, through a Supplier Declaration of Conformity (SDoC). The supplier or manufacturer of the equipment declares the equipment meets the technical and administrative requirements on the basis of test reports by a testing laboratory recognized by the regulator. No registration of the equipment with the regulator is required.

For law enforcement agencies to access the content of communications, they need either interception warrants or access warrants approved by a court. However, in urgent situations or for specific crimes, the agencies may access the communications without a warrant as long as they obtain it within 24 hours after the surveillance under the Communications Security and Surveillance Act (Art. 11-1). According to a report from the Ministry of Justice, more than 90% of surveillance cases did not require approval from a court. It is reported that the lack of judicial review over surveillance requests has been increasingly normalised.

It is reported that government units with certain investigative powers have gone directly to state agencies and private companies to request personal data without first receiving a court order or other oversight. For example, the Ministry of Economic Affairs, between 2017 and 2018, had a 100% success rate in receiving information from the 1,112 requests it filed for personal information. Of these, 1,000 requests were to non-government agencies, including Chunghwa Telecom, Taiwan Mobile CO., and Yahoo! Taiwan Holdings Limited. Between 2015 and 2016, the Ministry of Finance submitted 350 requests with a 99.4 percent success rate. The Criminal Investigation Bureau also reportedly issued 565 requests to Facebook through this process, with a 52.9% success rate, between 2015 and 2016.

The Copyright Act, as amended in 2009 with the introduction of Arts. 90-4 to 90-12, establishes a safe harbour regime for intermediaries for copyright infringements. They largely follow the framework of the US Digital Millennium Copyright Act (DMCA). Internet service providers are divided into four categories with different conditions of eligibility of limitation on liability: connection service providers, caching service providers, information storage service providers, and search service providers.

A basic legal framework on intermediary liability beyond copyright infringement is absent in Taiwan's law and jurisprudence.

Pursuant to Art. 8 of the Regulations on the Preparation and Management of Electronic Medical Records by Medical Institutions, when a medical institution utilises cloud services to collect, process, and use electronic medical records, the data storage location of the cloud service should, in principle, be situated in Taiwan.

Under Art. 21 of the Personal Data Protection Act (1995), the government may impose restrictions on a cross-border transfer of personal data by a non-government agency if (a) major national interests are involved, (b) an international treaty or agreement so stipulates, (c) the country receiving the data lacks proper regulations on protection of personal data and the data subjects' rights and interests may be consequently harmed, or (d) the transfer to a third country is carried out to circumvent the Act.

Art. 18 of the Regulations Governing Internal Operating Systems and Procedures for the Outsourcing of Financial Institution Operation (Regulations) deals with conditions upon which a financial institution may outsource its operations to overseas service providers. The financial institution must obtain a confirmation letter from the financial authority of the country where the outsourced services are conducted agreeing to the outsourcing operations. A foreign bank branch in Taiwan, on top of the confirmation letter, shall obtain the letter of consent authorised by its head office or regional head office to the obtainment and use on data, security control and cooperation with the supervisory requirements in Taiwan.
If the financial institution cannot obtain the letter of confirmation from the foreign financial authority, it must submit the following documents to the Financial Supervisory Commission:
- A letter of consent from the service provider, agreeing that where necessary, a person designated by the financial institution may examine the outsourced items. The aforesaid designated person may also be assigned by the competent authority at the expense of the financial institution;
- The evaluation of internal control principles and operating procedure of the service provider;
- The legal opinion indicates the protection of customer data where the service provider is located is not below the condition in Taiwan;
- The financial statements of the service provider audited and attested by a CPA for the most recent fiscal year;
- A statement issued by the service provider certifying that no violation of customer interests, personnel malpractice, information and technology security, or other occurrences have impacted sound business operations in the last three years.