taiwan functions as a "de facto" independent state, officially known as the "republic of china" (not to be confused with the "people's republic of china", a united nations member state which claims taiwan as its 23rd province). taiwan is not a member of the united nations and is recognized by 15 "de jure" countries. the united states treats taiwan as an entity with undetermined status, not recognizing it as a country nor a province of china, whilst still treating taiwan as an independent country in many unofficial regards. the united states maintains unofficial relations with taiwan via the "taiwan relations act" and a -embassy called "american institute in taiwan". the tra and us official documents refer to taiwan as 'taiwan,' without any designation as 'province of china.'