The succession of states is a situation characteristic of international law, in which one state is replaced by another in its rights over the administration and governance of the territory, but above all, when the "successor" state assumes the responsibilities of the "predecessor" state concerning its international relations and its obligations with other states. 

To regulate cases of succession of states, the Vienna Convention on the Succession of States, which concluded in 1978 and entered into force on Nov. 6, 1996, regulated the responsibilities assumed by successor states toward the rest of the world, and international treaties concluded by its predecessor state. Under non-retroactivity, since this instrument regulating the matter came into force just in 1996, no country may claim to argue facts before the entry into force of such a treaty, regarding matters within the jurisdiction of national states when there is a dispute for the interpretation. 

Given this situation, when the People's Republic of China brings up UN Resolution 2758, dated Oct. 25, 1971, it does not mention Taiwan as a legal person, since it already established an entity that had all the legal elements required by international law to be considered as an international legal person. In other words, a national state, which is 1. the territory 2. the population 3. government, and 4. that this government is capable of maintaining relations within the international system, clearly established in the Montevideo Convention on the Rights and Duties of States, 1933. 

It is important to note that the People's Republic of China was founded on Oct. 1, 1949. In 1952, following the 1951 San Francisco Peace Treaty with Japan, signed by the 48 nations allied on behalf of the UN, the Treaty of Peace between the Republic of China and the Empire of Japan was signed at the Taipei Guest House, formally ending the state of war between the two parties. It acknowledged that, according to Article 2 of the San Francisco Peace Treaty, Japan has waived all rights, titles, and claims to Taiwan (Formosa) and Penghu (Fisherman Islands), as well as the Nansha (Spratly) and Shisha (Paracelso) archipelagos. In other words, jurisdiction and possession are received by the Republic of China (Taiwan). 

Taiwan was never under the sovereignty of the People's Republic of China. This island was before China's founding and until now under the jurisdiction of the Republic of China (Taiwan). UN Resolution 2758 makes no mention of Taiwan's sovereignty, and it is not possible to argue historical facts before the San Francisco Peace Treaty since there was no international treaty regulating the matter, in case of opposition of interests.

Taiwan complies with all the requirements established by the Montevideo Convention on the Rights and Duties of States. It points out that states must have four requirements: territory, population, government, and the ability to administer the above elements and comply with international treaties.

Since former President Lee Teng-hui (李登輝), the first native head of the nation and president elected by popular vote, in 1996, Taiwan has been one of the most dynamic democracies in Asia. Full freedom and the rule of law prevail.

Under the criterion of the universality of rights, Taiwanese cannot be deprived of the rights that as human beings are enshrined in all international human rights agreements.

There is no doubt that history judges and gives reason on the basis of legal arguments, not facts based on force. Hence, international law must be governed by the force of law and not by the law of force.