The Republic of China on Taiwan, on the other hand, is an independent sovereign nation, so its situation is quite different from former colonies like Hong Kong and Macau. The "one country, two systems" model does not apply to the ROC.
澳門是殖民地，九九年治權轉移可以說是「回歸」的問題，中華民國在台灣在國際社會上卻是個主權獨立的國家，跟港澳殖民地回歸的本質不一樣，「一國兩制」完全不適用。