About Staff
YYuan-Qing Liao currently serves as an In-House Attorney and Advanced Legal Researcher at the Science and Technology Law Institute （STLI）, Institute for Information Industry （III）. Specializing in taxation, fiscal law, and intellectual property law, he is currently executing legal research and analysis projects concerning the Artificial Intelligence Basic Act, the Act for Promotion of Private Participation in Infrastructure Projects, domestic and international taxation, SMEs and startups, investment promotion, government-policy loans, government procurement, and information security audits. Having previously served as a litigation attorney, he possesses extensive practical experience in handling litigation cases and drafting legal documents.
．L.L.M, National Taiwan University, Taiwan
．L.L.B, National Cheng Kung University, Taiwan
．Institute for Information Industry/Science & Technology Law Institute, Advanced Legal Researcher (July 1, 2024-)
．Institute for Information Industry/Science & Technology Law Institute, Legal Researcher (June 22, 2020-June 30, 2024)
Thesis
．Liao, Yuan-Qing, Discuss The Legitimacy of Statute for Industrial Innovation to Encourage Research and Development with Tax Incentives (2020) (National Taiwan University).
Articles
1.Legal Journal
．Yuan-Qing Liao, "On the Transparency Obligations of AI-Related Actors in the Era of Generative AI: From Multi-Stage Allocation of Obligations to Proportionality Review," Science and Technology Law Review, Vol. 38, No. 1, pp. 43 et seq. （Mar. 2026）.
．Yuan-Qing Liao, "Examining Cybersecurity Provisions in Public-Private Partnership （PPP） Projects from the Perspective of Unregulated Private Entities: The Interplay of Administrative Procedures and Civil Contracts," Contemporary Law Journal, No. 45, pp. 71 et seq. （Sep. 2025）.
．Yuan-Qing Liao, "The Impact of Suspending the Securities Transaction Income Tax in Taiwan and Proposed Amendments," Contemporary Law Journal, No. 42, pp. 64 et seq. （Jun. 2025）.
．Yuan-Qing Liao, "Discussing Legal Application Issues Regarding the Rectification Period Across the Amendment and Implementation of Article 48 of the Personal Data Protection Act," Science and Technology Law Review, Vol. 35, No. 9, （Sep. 2023）.
．Yuan-Qing Liao, "Why Authorized Software Subscription Expenses Are Recognized as Intangible Asset Expenses," Contemporary Law Journal, No. 21, （Sep. 2023）.
．Yuan-Qing Liao, "A Discussion on the Universal Cash Handout Provision of the Special Act for Enhancing Post-Pandemic Economic and Social Resilience and National Sharing Economy Achievement," Angle Review of Finance and Taxation Practices, No. 41, （May 2023）.
．Yuan-Qing Liao, "Evaluating Article 10-2 of the Statute for Industrial Innovation Through the Global Minimum Tax," Science and Technology Law Review, Vol. 33, No. 12, （Dec. 2022）.
2. Science & Technology Law News
．Yuan-Qing Liao,OECD releases safe harbor on global minimum tax, (April, 2023)
．Yuan-Qing Liao,OECD will hold the public consultation meeting on Amount A of Pillar One, (Sep, 2022)
．Yuan-Qing Liao,OECD will issue Crypto-Asset Reporting Framework, (June, 2022)
．Yuan-Qing Liao,How Does Taiwan Respond to Tax Challenges Arising from Digitalization, (Mar, 2022)
．Yuan-Qing Liao,The imperative for global minimum taxation, (May, 2021)
．Yuan-Qing Liao,USPTO announces Fast Track appeals pilot program, (July, 2020)
．Yuan-Qing Liao,To combat overseas tax evasion, the international continuously expanding the automatic exchange of tax information, (July, 2020)
．ISO/IEC 42001:2023 - AI management systems, 2025
．ISO/IEC 27017:2015& ISO/IEC 27018 Cloud Service ISMS Leader Auditor, 2024
．ISO/IEC 27001:2022& ISO/IEC 27002 ISMS Leader Auditor, 2024
．Qualification of Professional Government Procurement Personnel, 2024
．Qualification of Professional Promotion of Private Participation in Infrastructure Projects Personnel, 2023
．R.O.C(Taiwan) Attorney, 2013