Established in June 2019, the International Artificial Intelligence and Law Research Foundation is Taiwan's first non-profit foundation dedicated to AI legal research and policy governance.

The Foundation has long monitored global AI regulatory policies, industrial development, supply chain transformations, and the restructuring of the international economic and trade order. In 2023, it proposed a private-sector draft of the Artificial Intelligence Basic Act, actively contributing to the construction of Taiwan's AI legal framework.

In the face of rapid AI advancement and evolving global industrial landscapes, the Foundation continues to foster dialogue among industry, government, academia, and research institutions—as well as cross-disciplinary international cooperation—through targeted research, policy advocacy, international symposiums, publications, and talent development.

In 2026, the Foundation initiated the 2026 Taiwan-U.S. Co-Production Thinking and Protection Strategies White Paper. The publication highlights Taiwan's evolving role as an international strategic partner, transitioning from Made in Taiwan to Made with Taiwan. Utilizing a dual-track framework of "U.S.-Taiwan Co-Making" and "Core Competitiveness Protection," the White Paper articulates how Taiwan can deepen its investments in the United States while simultaneously safeguarding industrial security and long-term competitiveness.