Next year, Taipei is to get its own Michelin Guide, for the first time, which means that the food inspectors are at this moment looking for restaurants they feel have potential. The identity of this group of inspectors is secret: All that is known is that they come from different countries.
The inspectors do not take notes when they are dining, and they pick up the tabs for their own meals. Neither will they specifically approach the head chef or restaurant management.
The Michelin Guide does not specify a quota for how many restaurant stars are awarded, neither does it decide prior to publication of the guide how many restaurants are to receive how many stars. For this reason, the number of stars given can vary greatly from one place to the next, and the guides of some cities don’t actually have any three-star restaurants.
The items considered include the quality of the ingredients, chef’s skills, consistency of quality of the meals and value for money, as well as mastery of cooking techniques. For uncooked ingredients, emphasis is placed on the flavor.
Source article: http://www.taipeitimes.com/News/lang/archives/2017/11/16/2003682325