The credibility of child witnesses has been an ongoing fierce debate in Taiwan, with an increasing number of child sexual abuse cases highlighting serious flaws in how child witnesses are being interviewed in the justice system. The problems with the interviewing of child witnesses in Taiwan stem primarily from the lack of psychological expertise on children’s testimony and investigative interviewing. It is also unclear whether the best practice guidelines developed in the West can be applied directly to investigative interviewing practice in Taiwan. In other words, we lack the evidence necessary for developing culturally appropriate evidence-based practice. Hence this paper attempts to present the areas of research that are pertinent to achieving best practice in investigative interviewing of children in Taiwan, as well as highlight potential cultural issues that may need to be considered by researchers.