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How many sister cities does Taipei have? Where are the sister cities located?

There are 48 sister cities: 12 in the United States, 4 in Europe, 11 in Africa, 12 in Latin America and 9 in Asia. For further information, please visit the webpage:
http://english.sec.gov.taipei/ct.asp?xItem=121542047&ctNode=84314&mp=101002