Taiwan is an island in Asia. It's located about 100 miles off of the south-east coast of China. It borders the South China Sea to the north-west, the East China Sea to the north and the Philippine Sea to the south-east.
The subject of any type of gambling in Taiwan is affected primarily by what's called the Sports Lottery. This is a government-sanctioned set of ways to bet that are often available at betting terminals, etc., which make this sort of a form of online gambling. The problem with this Sports Lottery is that it's been entirely unprofitable since day one in 2008 because the odds are terrible and players have plenty of other options, many of which are illegal or have an unclear legality.
Online gambling with foreign operators is a good example of this. There is no regulation or law that makes gambling online illegal, but some players have been arrested regardless. What's interesting is that the courts have ruled against these players, even though there is no law against it.
No standard licensing process exists, and this has led to a situation where there is no competition for the Sports Lottery. This lack of competition has put the Sports Lottery in a position where it's never really had to improve, and this has led to absolutely terrible levels of losses and a lack of interest in the games. While they seem to have a relatively permissive view towards some forms of gambling, it seems unlikely that they will open the industry up with a normalized licensing process at any point in the near future.
Taiwan is extremely atypical in that there are no laws against online gambling, but players have been arrested and found guilty in court regardless. To this end, if you choose to bet online, it's something you should keep to yourself. Only you can make an assessment of if it's worth it to you. Players who choose to play online from this country should make sure they do so with a company that has a history of paying out to their players fairly, and this will minimize any chances that your winnings are taken by a shady business that does not have your best interests in mind.
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