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.

Taiwan is not a party to the Patent Cooperation Treaty (PCT). However, any applicant from a WTO member who files a patent application in Taiwan based on a PCT application may claim a right of priority if the PCT application is a legal application.

The Copyright Act provides a clear regime of copyright exceptions that follows the fair use model, which enables the lawful use of copyrighted work by others without obtaining permission. Art. 65, as amended in July 2003, lists the acts that shall be noted as the basis for the determination of fair use. In determining whether the exploitation of work complies with the reasonable scope or other conditions of fair use, all circumstances shall be taken into account, and in particular, the following facts shall be noted as the basis for determination: (i) the purposes and nature of the exploitation, including whether such exploitation is of a commercial nature or is for nonprofit educational purposes; (ii) the nature of the work; (iii) the amount and substantiality of the portion exploited in relation to the work as a whole; (iv) effect of the exploitation on the work's current and potential market value.

It is reported that stakeholders in Taiwan continue to report notable levels of online copyright piracy through illicit streaming devices or illicit Internet Protocol Television services that unlawfully retransmit telecommunications signals and channels containing copyrighted content via dedicated web portals or third-party applications. Moreover, right holders report serious challenges with respect to the unauthorised use of textbooks and copyrighted teaching materials, particularly via on-campus digital platforms.

Taiwan has not signed the World Intellectual Property Organization (WIPO) Copyright Treaty.

Taiwan has not signed the World Intellectual Property Organization (WIPO) Performances and Phonograms Treaty.

Trade Secrets Act provides a framework for effective protection of trade secrets. According to Art. 1 of the law, trade secrets are referred to as any method, technology, process, formula, program, design, or other information that may be applied in the course of production, sales, or business operations. The information shall be protected if and only if it is commercially valuable because of its secrecy and reasonable confidentiality measures have been taken to keep it secret. In addition, according to Art. 15, the protection of trade secrets of foreign nationals is based on the principle of reciprocity. In principle, if a foreign national's home country does not deny protection to the trade secrets of Taiwan nationals, and the foreign national's trade secrets meet the requirements of Taiwan's Trade Secret Act, the foreign national will enjoy the protection of such trade secrets under Taiwan's Trade Secret Act.

There is no obligation for passive infrastructure sharing in Taiwan to deliver telecom services to end users, and it is not practised both in the mobile and fixed sectors based on commercial agreements.

According to Art. 36 of the Telecommunications Management Act (2020), foreign ownership in facility-based telecommunication companies (Type I telecommunications enterprises) is limited to 49% of the shares. Additionally, foreigners may not hold more than 60% of such shares when considering both direct and indirect shareholding, such as through the establishment of a Taiwanese company. This restriction specifically applies to Type I telecom enterprises, which, as defined in Art. 11 of the Telecommunications Act, are companies that install telecommunications line facilities and equipment to provide services. In contrast, Type II telecommunications enterprises encompass all other telecom providers.

Chungwa Telecom, the largest network operator, used to be a state-owned enterprise but has been privatised in 2005. The government owns 35.29% of its shares. Taiwan Mobile is owned by private shareholders. For Far Eastone Telecommunications Co., Ltd, the government owns 3.24% of its shares. For Asia Pacific Telecom Co., Ltd., the government owns 6.86% of its shares.

Taiwan does not mandate functional separation for operators with significant market power (SMP) in the telecom market. However, accounting separation is mandated.

Taiwan has appended the World Trade Organization (WTO) Telecom Reference Paper to its schedule of commitments.