Hong Kong / Macau residents can apply for Taiwan's working residence by becoming a representative of Taiwan office, managerial officer of a foreign company or subsidiary in Taiwan, or skilled employee of a Taiwan company
By obtaining an employment gold card to go to Taiwan and look for employment (For professionals or those with talents in technology, economics, education, arts and culture, sports, finance, law, architecture, defense, etc.
The gold card functions as working visa, resident visa, alien resident certificate and re-entry permit)
Working residence CANNOT lead to naturalization, but the resident can work and live in Taiwan