As the global semiconductor industry reaches the physical limits of traditional transistor miniaturization and Moore’s Law faces diminishing returns and technical bottlenecks, Chinese tech giant Huawei has proposed a new framework that shifts the focus from geometric shrinkage to time efficiency. During a keynote speech at the 2026 IEEE International Symposium on Circuits and Systems (ISCAS), Huawei senior executive He Tingbo introduced this approach as the Tau (τ) Scaling Law.