https://legal.un.org/unjuridicalyearbook/pdfs/english/volumes/2010.pdf
3 Since the adoption of that resolution (2758)the United Nations considers “Taiwan” as a
province of China with no separate status, and the Secretariat strictly abides by this deci-
sion in the exercise of its responsibilities Thus, since the adoption of this resolution the
established practice of the United Nations has been to use the term “Taiwan, Province
of China” when a reference to “Taiwan” is required in United Nations Secretariat docu-
ments