🇹🇼Taiwan

Public ad libraryDSA Art. 39

No public repository, but the Fraud Act requires ad platforms to label ads, disclose advertiser/funder identity, verify identity and retain records: advertiser transparency without a library.

Transparency reportsDSA Art. 15 / 24 / 42

The Fraud Act mandates an annual report on ads removed, accounts suspended and response times, but scoped to fraud/advertising, not general moderation.

Researcher data accessDSA Art. 40

No vetted-researcher data-access mandate (would have come via the shelved DISA).

Reach disclosureDSA Art. 24(2)

MODA subsidiary regulations reportedly include monthly-active-Taiwan-user stats in the Fraud Act annual report, though sources dispute whether public publication is expressly required.

Systemic risk assessmentDSA Art. 34–35

The Fraud Act requires a fraud-prevention plan, not a systemic/illegal-content/child-safety risk assessment.

Independent auditDSA Art. 37

No independent compliance-audit mandate.

Algorithmic transparencyDSA Art. 27 / 38

No binding recommender-transparency or non-profiling-feed mandate; the 2026 AI Basic Act is framework-only.

Regulator + penaltiesDSA Art. 49–52, 74

MODA can fine ad platforms under the Fraud Act up to about TWD 100M (first fine: Meta TWD 1M, May 2025), but confined to the anti-fraud ad regime.

No profiling ads to minorsDSA Art. 26(3) / 28

No ban on targeted advertising to minors.

Age assuranceBeyond the DSA

PCYWRA plus the content-rating regime require age-gating of minors from harmful content; no general identity-based age verification for social media.

Child-safety duty of careDSA Art. 28

PCYWRA Art. 46 imposes a duty on internet platforms (via iWIN) to prevent circulation of and restrict minors' access to harmful content, fines up to NT$500,000.