Taiwan is a tiny island located near China. It used to be part of China, but many years ago something happened and Taiwan became its own place with its own government and its own rules. However, China does not agree with this and thinks that Taiwan is still part of their country.
Some other countries in the world recognize Taiwan as its own independent country, while others do not. This is because recognizing Taiwan as its own country can make China angry and cause problems with trade and other important things.
Taiwan has its own leader and government, but many people in Taiwan would like for them to be recognized as an official country by other countries in the world. However, this is not an easy decision and it can cause a lot of debate and disagreements.