The development and application of AI evoke both optimism and concern, as AI carries various foreseeable and unforeseeable risks. What, then, is the significance of discussing AI ethics? This article argues that the purpose is to provide intellectual resources for future AI legal policies and to offer interpretive guidance for future judicial decisions.

Currently, major industrialized nations and multinational technology corporations have clearly recognized the necessity of upholding ethical principles during AI research and development, and have established ethical guidelines aligned with AI applications. Although these principles may vary slightly in detail, their underlying spirit remains the same: "Safety and Trust" and "Human-centricity" are the two most paramount ethical principles.

In its pursuit of AI development, Taiwan has aligned itself with these international ethical standards. The promulgated Unmanned Vehicle Technology Innovation Experiment Act, the previously drafted AI Ethics Basic Law, and the Ministry of Science and Technology's Guidelines for AI Research have all incorporated international AI ethical principles. Finally, this article utilizes autonomous vehicles as a case study to illustrate the specific ethical guidelines that must be observed in their deployment.

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