The YBA Design 201s are made in Taiwan but by a different group than Audio Refinement. I understand that only their assembly is made there using French parts. The standard YBA line is made in Paris France.
It is made in China (PRC), not Taiwan. Says so on the box ;). From what I understand, YBA picks out the quality parts it wants to use, and it is assembled in China. I've got one, but haven't gotten around to setting it up yet.