Since the United Nations recognized the People’s Republic of China (PRC) as the legitimate government representing China, withdrawing Taiwan’s seat at the UN in 1971, this affects Taiwan’s diplomatic relations and, most importantly, renders it unable to ratify UN human rights treaties, including the Convention on the Rights of the Child (CRC) and its Optional Protocol on the sale of children, child prostitution and child pornography (OPSC). However, Taiwan is not spared from problems with child prostitution especially with online social networking sites suspected of operating prostitution rings. Due to its economic prosperity, Taiwan is also a destination country for adults trafficked for labour and sexual exploitation. Women and girls are known to be trafficked from China and Southeast Asian countries, such as Indonesia and Vietnam, through false marriages with Taiwanese men and fake employment offers. This report highlights the manifestation of of human trafficking in Taiwan and the policy and legal framework of addressing human and child trafficking in Taiwan.