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Shifen Waterfall, known as 'Taiwan's Niagara Falls,' is located in New Taipei City and is a stunning natural attraction consisting of a 40-meter drop. Visitors can access the waterfall via well-maintained trails, offering multiple viewpoints for photography. The surrounding area features scenic picnic spots and walking paths, making it a popular destination for nature lovers and families. The best time to visit is during the rainy season when water flow is at its peak.