Not only do Taiwan people give presents to their friends and relatives at festivals, but they also carry about some gifts when engaged in social activities, which is called "Daihuoshou". What people carry about depends on who they are going to meet, what their purposes are during these activities, as well as their own financial conditions. Taboos are worth attention as well. In Taiwan, there are things improper as gifts.
Source:
http://traditions.cultural-china.com/en/14Traditions2922.html
