Abstract: As a non-sovereign entity, rulers in Taiwan have, over a long period of time, never stopped seeking signing economic agreements with foreign businessmen and thus accumulated some success of experience through practice. So far, Taiwan has signed 6 FTA, 30 investment protection agreements and 32 bilateral taxation agreements. Based on the special historical and realistic factors, at present stage the subject of signing economic agreements in Taiwan with foreign businessmen tends to be complex and diversified. In fact, the subject limit of bilateral economic agreements in Taiwan depends, to a certain degree, on the nature of the Taiwan “contracting rights” and is affected by the development of the cross-Strait relations and the degree of mutual trust. In fact, it is a “continuous tense” and a process of continuous practice as well before the country is unified.
Key Words: economic agreement, nature of contracting rights, contracting subject