> "Why not base it in Taiwan?" It's still "China" (for some definition of China), you can still get access to the talent that you want (you just have to try a little harder), and you could still get access to the market you're targeting.

Native Chinese here. I don't think this is the case. It's not even close to ideal to base in Taiwan given the political environment between the straits nowadays. The policies are very unfriendly. Recruitment and market delivery is even more complicated than between foreign countries actually.