自2008年5月两岸两会恢复联系管道之后已经签署了6项协议，The institutionalization of consultations between the two sides of the Taiwan Strait has entered a stage of normalization.，in addition，The Cross-Strait Economic Cooperation Framework Agreement was officially signed on June 29, 2010.(ECFA)，同年9月12日生效自2011年1月1日起货品贸易和服务贸易早期收获计划全面实施，Items in the list start to be discounted/tax-free，以嘉惠两岸民众。
ECFA不仅是两岸市场开放与推动经济合作的基础，更是未来检验两岸关系重要的试金石，有助台湾持续扮演全球跨国企业运筹大陆市场门户地位之角色与国内企业全球布局，同时国内企业积极延伸制造价值至整合服务价值。
Global layout experience and upstream and downstream integration foundation，A flexible enterprise、In addition to sound infrastructure and an industrial environment suitable for advanced technology research and development，台湾科技产业竞争力主要仰赖优异的高科技基础建设与研发人才聚集已成为全球高科技产品的供应基地。
In recent years, Taiwan has become increasingly internationalized，为使租税制度与国际发展趋势接轨，营造公平合理租税环境，并因应经济发展变化与跨国投资需求，台湾税制已进行多次修正与改革。
•In 1998, the profit-making enterprise income tax and comprehensive income tax were integrated into one system. •In 2005, anti-tax avoidance measures - transfer pricing system were implemented. •In 2006, the minimum tax burden system for income tax was implemented. •In 2009, the loss deduction period was extended from 5 years to 10 years. •In 2010, the Industrial Innovation Regulations were implemented.，Continuing to promote industrial upgrading regulations • Anti-tax avoidance measures - anti-own capital dilution system implemented in 2011 • Special services and labor tax regulations implemented in 2011 to promote international economic and trade exchanges and avoid double taxation in cross-border transactions，Signed a Cross-Strait Shipping Agreement and a Supplementary Air Transport Agreement with the Mainland，Cross-Strait agreement to mutually reduce business tax and income tax for shipping and air transport。
为提供各国及陆资来台投资诱因，台湾提供合宜的企业营运环境，在土地成本方面，台湾的商业办公大楼租金相较其他国家为低，并持续改进行政流程，加速厂商取得土地，便利外商及本地企业投资设立软件、物流及生产制造据点。由于积极开发新的科学工业园区、General industrial zone and establishment of free trade port zone。
Taiwan’s hydropower、Infrastructure such as transportation and telecommunications is complete，And meet the needs of various investment industries • Complete international transportation and logistics capabilities • High-quality and cheap water, electricity and telecommunications services • High broadband penetration rate • International airports/international commercial ports/passenger transport/railways/roads and high-speed railways significantly shorten the travel time between the north and the south •Plan multiple tax policies，如调降营利事业所得税税率及针对产业升级提供研发支出投资抵减台湾租税环境良善，申报程序简易，稽征程序公开透明，与税捐稽征机关之沟通管道顺畅，且政府因应经济情势续行租税改革，例如调降综合所得税、营利事业所得税及遗产赠与税之税率等等，使台湾之投资环境于亚太地区更具吸引力。
外国人在台湾境内之投资，受到外国人投资条例之保障，提供高度保障的投资环境。就商业环境而言，具有商业法规，除一般从事商业活动有关之智慧财产保护外，亦具备完善的劳工保障制度，以「劳动基准法」为主要劳动法规，进而促进劳资合作关系及提供劳工完备的就业保帐。
台湾企业之会计制度，将逐步采用国际会计准则（IFRS），具有原则基础、没有例外、最少规定、需要专业判断等特色，可提高财报透明度、降低资金成本、节省重编成本。加上两岸政策进一步松绑，整体投资环境已与国际接轨。
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