Initial development plans wanted a more commercial construction driven by money and prestige: The same site was planned to contain more towers of lower height, with a result of having the same rentable space at a lower construction cost. However, the investors wanted to lease space in the tallest building. It soon became clear for the owner (Taipei Financial Center Corporation) that a much more pioneering solution should be followed, which would boost Taipei's prestige and make the building a landmark. C.Y. Lee's logic and ideas were enthusiastically approved and implemented: "The greatest challenge in designing a statement building is not the construction technology involved, but how the building reflects theculture in which it functions. The spirit of architecture lies in the balance between local cultureand internationalism.