With a total floor area of 141,359 m2 (1,521,580 sq ft), the building is expected to be completed in 2028.

[2] The building will occupy the former site of Taipei World Trade Center (TWTC) Exhibition Hall 3.

After the lease expired, the National Property Administration decided to release the land, and in March 2020, Nanshan Life Insurance paid NT$31.2 billion.

Due to the large size of the building, when viewed from the City Hall Square, it will look like Taipei 101 is completely covered, and some committee members pointed out that the design of this building feels like an axe is going to chop off Taipei 101.

The issue of light pollution has been blocked by both the metropolitan inspection and the environmental impact assessment.