The business environment couldn't be better,
I guess you need to clarify which segment of business you are talking about. For SMEs I’ll have to take your word for it but I rarely meet a foreigner that’s started his own business and has kept it going for more than a couple years. It’s possible the business environment isn’t to blame but for international companies no way Taiwan is business friendly. I would elaborate but it’s all been said before on these forums. Attend any business function at one of the chambers and you’ll get an earful. Better attend soon though because there aren’t many of us left.
I still laugh every time I’m at a function and there’s some local official on stage talking about how “they want Taiwan to become international”. They don’t get it and they don’t want to get it. Simple as that.