[Nursie]

Whether Taiwan is a province or a country is a contentious issue, and will depend heavily on who you ask.

[MichaelGG]

Well as far as IANA concerned (which I suppose is the only relevant view for .tw), it's "Taiwan, Province of China"[1]:

https://www.iana.org/reports/2010/taiwan-report-07jun2010.ht...