Starting in the late 1990s, the government of Taipei began looking into how they could turn global attention to their city, the capital of the small island of Taiwan.
The initial idea was to create two 66-story office towers, which would be the tallest in Taiwan’s capital and one of the tallest in the country. The city government then raised its aspirations, targeting 88 stories, the same number as the twinned Petronas Towers in Malaysia (which, at the time, were the tallest in buildings in the world). Then they had another idea to go even higher than the tallest buildings in the world, and make their building a perfectly round 100. In the end, they decided to go above and beyond, settling on one hundred and one floors.