Generally speaking we have paper liner and PE film liner for different tapes. Customized paper for tapes are available.
PE Paper liner is made from white paper treated with PE film single or double side, then coated with silicon on PE surface. Glassine single/double side release paper is made of glassine paper treated directly with silicon on the surface.
PE release film is made of PE film treated with silicon on double side surface. Usually is used for PE foam tapes.