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.

Foreign suppliers from countries that are parties to relevant treaties or agreements (e.g., WTO Agreement on Government Procurement) are accorded national treatment and non-discrimination from procuring entities. However, under Art. 17 of the Government Procurement Act (enacted in 1998), procuring entities in Taiwan may ban or restrict the participation of:
- foreign suppliers from countries that are not parties to such agreements; or
- foreign suppliers in procurement activities to which Taiwan is not under any obligation to accord national treatment or non-discrimination.
Furthermore, per Art. 6 of the "Regulations Governing the Participation of Foreign Suppliers in the Procurement not Subject to any Treaties or Agreement," such suppliers are not accorded the equal opportunity to be invited to tender procedures, the equal qualification requirements applicable to domestic suppliers, and the nondiscrimination requirements.

Under Art. 43.1 of the Government Procurement Act, except otherwise prohibited by treaties or agreements, a procuring entity in Taiwan may consider whether or not a supplier is willing to transfer its technology when evaluating a bid, provided that such a measure does not make up more than one-third of the evaluation. This is further specified in Art. 45 of the Enforcement Rules for the Government Procurement Act.

Several procurement mechanisms under the Government Procurement Act are reported to undercut the transparency of the institutional system. First, under Art. 36 of the Government Procurement Act (enacted in 1998), the qualification of foreign suppliers and the qualification documents to be submitted by them may be prescribed separately in the tender documentation only when there are actual needs for procurement rather than being published on a regular basis, creating unpredictability and lack of transparency for foreign suppliers preparing for bids. Second, the requirement set forth in Art. 37 of the Act to procuring entities that the entities must prescribe only the qualifications essential to contract performance does not apply to foreign suppliers (see Art. 6 of Regulations Governing the Participation of Foreign Suppliers in the Procurement Not Subject To Any Treaties or Agreement).

Under Art. 43.2 of the Government Procurement Act, a procuring entity may award a contract to a domestic supplier by preference over a foreign supplier if they both submit the lowest tender. Furthermore, under Art. 44 of the Act, a procuring entity may award a contract to a domestic supplier by preference over a foreign supplier, which submits the lowest tender if the domestic supplier supplies goods with at least 50% of local content.
In such cases, under Art. 5 of Regulations for the Implementation of Price Preference by Local Suppliers (Regulations on Price Preference), the procuring entity can award the contract to the domestic supplier as long as the bid price from the domestic supplier does not exceed the bid price of the foreign supplier that is multiplied by a preferential rate set by relevant government procurement publications (Art. 4-5 of the Regulations on Price Preference). This essentially functions as a price preference in favour of domestic competitors. This means that such a contract may be awarded to the domestic supplier if its bid price exceeds the lowest amount submitted by the foreign supplier and the price is within the preferential amount (Art. 7 of Regulations on Price Preference). This discriminatory scheme does not apply to foreign suppliers in procurement activities that shall be conducted in accordance with a relevant treaty or agreement (Art. 105 of the Act).

According to Art. 97 of the Public Procurement Act, procuring entities may adopt measures aligned with relevant laws and regulations to support small and medium enterprises (SMEs) by ensuring that a minimum percentage of government procurement value is contracted or subcontracted to them. To facilitate this, a non-binding yearly target percentage (YTP) has been set, currently at 45%. For procurements meeting the threshold for publication, entities may specify that tenderers must be SMEs or encourage the winning bidder to subcontract portions of the contract to SMEs.

Although Taiwan is a signatory to the WTO Government Procurement Agreement (GPA), its coverage schedules do not include "telecommunications-related services" (CPC 754), which is an important service sector for digital trade.

According to Art. 36 of the Telecommunications Management Act (2020), a foreigner may not own more than 49% of the shares of a facility-based telecommunication company. Furthermore, a foreigner may not own more than 60% of such shares in the sum of direct and indirect shareholding (e.g., by setting up a Taiwanese company). This only applies to Type I telecom enterprises. According to Art. 11 of the Telecommunications Act, telecommunications enterprises are classified into Type I telecommunications enterprises, which install telecommunications line facilities and equipment in order to provide telecommunications services, and Type II telecommunications enterprises, which include all other telecom providers.

Art. 4 of the Satellite Broadcasting Act states that foreigners may not own more than 50% of the total shares issued by providers of satellite broadcasting services. Key definitions relevant to this provision are outlined in Art. 2 as follows:
- Satellite broadcasting: refers to the transmission of sound or visual signals, via satellite, for audio and visual reception by the public;
- Satellite broadcasting business: refers to a direct satellite broadcasting service operator or a satellite broadcasting program supplier;
- Direct satellite broadcasting service operator: refers to a business which uses its own or others' facilities to provide satellite broadcasting services and directly charge subscribers for the service;
- Satellite broadcasting program supplier: refers to a legal entity which transmits programs or advertisements, via satellite, to public audio and visual broadcasting platform with its own transponders or channels or those rented from satellite transponder operators.

Under the Statute for Investment by Foreign Nationals, all foreign investments must receive approval from the Investment Commission (IC) of the Ministry of Economic Affairs (Art. 8). Foreign investment, as defined by the Statute, includes: (a) holding shares issued by a Taiwanese company or contributing to its capital assets, (b) establishing a branch office in Taiwan, or (c) providing a loan to the invested enterprise in cases of (a) or (b) for more than one year (Art. 4).
According to Art. 7 of the Statute, foreign investment is prohibited in industries that may threaten national security, public order, good customs and practices, or public health, as well as in sectors listed on the negative list. Prohibited industries include radio broadcasting and the radio-television sector.
In contrast, foreign investment in restricted industries must be approved by the IC under Art. 8 of the Statute. Restricted sectors include satellite television broadcasting. It has been reported that "regulatory and legislative scrutiny of select investments, on grounds unrelated to national security, contributes to ongoing concerns about the predictability of Taiwan's investment approval procedures.

Under the Statute for Investment by Overseas Chinese, all investments by overseas Chinese companies must be approved by the Investment Commission (IC) of the Ministry of Economic Affairs (Art. 8). The Statute defines investment as (a) holding shares issued by a Taiwanese company or contributing to its capital assets, (b) establishing a branch office in Taiwan, or (c) providing a loan to the invested enterprise in cases of (a) or (b) for a period exceeding one year (Art. 4).
Investment is prohibited in industries that (a) may threaten national security, public order, good customs and practices, or public health, or (b) are included on the negative list, as stipulated under Art. 7 of the Statute. Prohibited industries on the negative list include radio broadcasting and the radio-television sector.
In contrast, foreign investment in restricted sectors must receive approval from the IC under Art. 8 of the Statute. Restricted industries include satellite television broadcasting.

Under Art. 73 of the Act Governing Relations between the People of the Taiwan Area and the Mainland Area (enacted in 1992), investment activities in the Taiwan Area by any individual, legal entity, organisation, or institution from Mainland China, or by any company it invests in within a third area, are prohibited unless expressly permitted by the competent authorities.
According to Art. 3 of the Measures Governing Investment Permit to the People of Mainland Area (Measures), companies invested in a third area refer to those where individuals, legal entities, organisations, or institutions from Mainland China either (a) directly or indirectly hold more than 30% of the shares or the total contributing amount, or (b) exercise controlling power over the companies in a third area. Investment from Mainland China in this manner requires approval from the Ministry of Economic Affairs under Art. 8 of the Measures. Additionally, investment is prohibited under Art. 8 if it results in (a) economic exclusivity, oligopoly, or monopoly, (b) political, social, or cultural sensitivity, or a threat to national security, or (c) a negative impact on national economic development or financial stability.