Taiwan's technology sector has embarked on its largest borrowing spree, securing $14.5 billion in debt deals to expand AI infrastructure. In the first quarter of 2026, Taiwanese firms issued $4.4 billion in convertible bonds, marking a record high. Leading the charge, Wiwynn raised $2 billion to enhance its role in the AI supply chain, supplying hardware to giants like Microsoft and Meta. TSMC announced a $56 billion capital expenditure plan for 2026, following a 35% profit increase in Q4 2025. AMD also committed over $10 billion to Taiwan's semiconductor and AI ecosystem. This surge in investment underscores Taiwan's critical position in global AI infrastructure, mirroring the $120 billion raised by US tech giants for AI in 2025. The substantial debt signals confidence in future revenue growth, though it poses risks if AI spending slows.