This has been a popular Instagram spot for quite some time.  However the exact shot often seen on Instagram is most likely faked based on what I saw in person.
WANHUA DISTRICT — Approaching this place I passed by a North Korean restaurant which I thought was interesting.  Sadly I just had breakfast otherwise I would have tried.  It looked very similar to South Korean food though from the outside.  I snapped the picture below from just outside the restaurant on the building's north end.
You can enter the building from pretty much anywhere and take an elevator straight to the roof.  
Depending on which side you choose you'll either have a view of Ximen or the freeway and riverside.  The bad part is that the walls are quite high so you have to hold the camera above your head.  
I'm tall so if you're short you might have a hard time.  There are some gap in the walls though you can still get shots through.
The rooftop itself presents a few opportunities if you come with a friend.  I think a shot looking down the center with somebody on the ledge would turn out nicely.  
Bonus: There's suicide nets in case you fall. 
Other than that this rooftop is pretty standard.  I didn't see any access to the elevator shaft which would provide a better vantage point and didn't wanna press my luck searching as there were cameras everywhere here.
The shot that made this place famous on Instagram was taken from a parking garage just south of the building.  Below are a couple shots showing what the building looks like from that angle.
I've seen quite a few posts on Instagram with the two buildings in between somebody standing on a ledge.  However based on what I saw when I was there I don't see how those shots would have been possible without either Photoshop or the big fence being gone.
The fence does look kind of new so maybe somebody fell off while trying to look cool for the gram or they just got sick of photographers coming up here.
Either way this is a good spot to check out and there's still plenty of room for you to be creative.
📍 Address: No. 4, Xining Rd, Wanhua District, Taipei City, 108

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