Using ATM will give better rates, but to answer the OPs question, there will be currency exchange opened. They will always have one opened to accommodate incoming flights, however, make sure you find it before going thru immigration. There is a duty free store right before immigration and the money exchange there is always opened. But once you go past customs and is officially in Taiwan, the money exchange in terminals do close at night. But there are various ATMs available
Last edited by JDiver; Sep 17, 12 at 10:02 pm.
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I've been to TPE quite a bit (and lived there) so I can confirm there will be always at least one currency exchange open. They all have pretty competitive rates, actually better than you can get in the city at most places. (and if you want to change something other than USD, CNY or perhaps EUR, TPE is the place to do it) ATMs are obviously a good option but many of them outside the airport don't accept foreign cards so beware. (My Standard Chartered HK ATM card is rejected by most Standard Chartered ATMs in Taiwan... and sometimes they even debit my account without giving me cash)
Remember to bring newish bills there for exchange (if you're bringing USD). They may not accept old bills or bills with questionable serial numbers (Certain letters are sometimes not accepted). At least that's what my wife tells me, as she's from there.
Yes, some serial numbers have been counterfeited in Taiwan so they won't accept those (I don't have a list unfortunately).
Something else to be aware if you have leftover currency from trips years ago. The 500 and 1000 bills must have ~1/4-inch wide hologram strip to be accepted in Taiwan. Taiwan Bank currency exchange window will take the old bills and give you new ones with the hologram strips.