Giving and receiving gifts is customary in Taiwan. The Taiwanese appreciate gifts that connote sophistication and prestige. Instead of buying baseball caps for your new friends, chocolates or cigarettes might be a better choice.
Business cards, or mingpien, are an important part of everyday life in Taiwan. Most businesses, schools, and individuals have cards, and people exchange them like handshakes. English teachers find cards helpful in obtaining new private clients. If you can't read Chinese, make a note on the back as to each card's origin, or you'll soon find yourself with piles of illegible mingpien. Mingpien are ideal for finding shops or night spots that are located in confusing areas; simply get in a cab and point at the address on the card.
Always use two hands when handing paper to someone (including business cards). It is considered rude to offer paper with one hand, especially if the recipient is a superior.
You will be expected to remove your shoes when you enter a Taiwanese home. The reason is more practical than traditional, since it helps to keep the inside clean.
You should tip service people such as porters and hair stylists, but don't tip taxi drivers or in restaurants. Larger restaurants will add a 10 percent service charge and a 5 percent value-added tax to your bill.
Boasting vs. Modesty
It is considered very impolite to boast in Taiwan. Always make sure to compliment people on anything that is worth noting. Conversely, when receiving a compliment, you are expected to play down your attributes and prowess. When someone compliments your language ability, for example, have a standard response ready ("I really should study more," or "It could be a lot better.").
Death is a taboo subject in Taiwan, so avoid it. Also, white, not black as in the United States and Canada, is the color associated with death.