Dining in Taiwan can be elaborate and exhausting with as many as twenty courses at a banquet. Business entertainment can last late into the night. Reciprocate with a dinner of equivalent value. Be sure to arrive on time or early for a banquet. Do not discuss business at dinner unless your hosts bring it up.
Toasting is common.
Toasts are often made before and during meals. Toasting is done with wine or liquor. The glass should be drained after the toast. Turn your glass upside down to show you have drunk the entire contents. If your Taiwan hosts drink a toast to you and pass you an empty glass, it will be filled by one of the hosts.