To enforce a Taiwan’s award or civil judgment in the mainland China, a party has to refer to PRC’s regulations, which were released by the Supreme People’s Court (“SPC”) and have recently been amended. The new SPC’s “Provisions on Recognition and Enforcement of Taiwan Courts’ Civil Judgments” and “Provisions on Recognition and Enforcement of Arbitral Awards made in the Taiwan Region” (together hereinafter referred to as the “New Provisions”) became effective on July 1, 2015, when the obsolete “Provisions on the People’s Court’s Recognition of Taiwan Courts’ Civil Judgments” (“the Old Provisions”) and their relevant regulations issued to explain or facilitate their application were repealed. The New Provisions vastly improve the relevant laws regarding recognition and enforcement of Taiwan courts’ civil judgments and arbitral awards rendered in Taiwan. This note offers an introductory comparison of the key differences between the New Provisions and the Old Provisions.