Why does Taiwan choose a 105mm wheeled armored vehicle instead of light tanks?

Taiwan has unveiled the Cheetah, a new 105mm wheeled armored combat vehicle that will replace the aging M41D light tank.

But why did Taiwan choose an 8×8 wheeled vehicle instead of developing another light tank?

This DKI Defense Analysis Brief examines the operational logic behind that decision, the role the Cheetah is expected to play, and what its design reveals about Taiwan’s approach to mobile direct-fire support.