Since the 1960s Taiwan has been a significant player in the global distant water tuna fisheries (DWTF). However, Taiwan's lack of political recognition has led some fisheries businesses to employ less conventional methods including Flags of Convenience (FOCs) in harvesting tuna resources. Meanwhile, Taiwan has been experiencing the painful cost of readjusted DWTF policies. This paper compares the readjusted policies in accordance with international management instruments and tuna compliance requirements (Compliance Agreement and UNFSA) and domestic laws are already undergoing adjustments to take these into account. This again demonstrates Taiwan's unique position in the international community: despite it not being a member of the United Nations, Taiwan spares no effort to ensure the sustainability of marine resources, and does its utmost to fulfill the responsibilities and duties of a Flag State.