Before obtaining a Gold Card, I resided in Taiwan on an ARC for a period of time. Can this be counted towards the three years needed for permanent residency?

For the 3-year calculation period of permanent residency, you must reside in Taiwan as a Gold Card holder. If your original ARC has met the requirements of Article 25 of the Immigration Act, it can be combined with your Gold Card status, but the total number of years required to apply for permanent residency is 5 (e.g., 3 years with a foreign professional ARC plus 2 years as a Gold Card holder).