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The ROC has non-diplomatic, unofficial governmental relations with the European Union and at least 47 states, recognizing the PRC, that maintain "Economic, Trade and/or Cultural" (or similar) offices in Taiwan.These relations are not inter-governmental nor are they officially diplomatic or political.Among them, only Saint Vincent and the Grenadines has not established an embassy in Taipei.Due to the limited size of Vatican City, all embassies accredited to the Holy See are located in Rome, outside the borders of Vatican City.In October 1971, Resolution 2758 was passed by the UN General Assembly, expelling "the representatives of Chiang Kai-shek" and transferring China's seat on the Security Council to the PRC.The resolution declared that "the representatives of the Government of the PRC are the only lawful representatives of China to the United Nations." However, the eo ipso nature of Taiwan and weapons of mass destruction remained a contentious issue.As the UN and related organizations like the International Court of Justice are the most common venues for effective execution of international law and serve as the international community for states, a majority of the countries aligned with the West in the Cold War terminated diplomatic relations with the ROC and opened diplomatic relations with the PRC.The United Nations Charter's Articles 23 and 110, in its Chapter II, explicitly refer to the ROC, but the seat of China is currently occupied by the PRC.

Since the 1970s, the PRC and ROC have competed for diplomatic recognition from nations across the world, often by offering financial aid to poorer countries as an inducement.

The first direct presidential election was held in 1996 and the incumbent President Lee Teng-hui was elected.

As of , ROC nationals are eligible for preferential visa treatment from 142 countries and areas.

As a precondition for diplomatic relations, the PRC requires that the other country renounce any recognition of the ROC.

Since the introduction of the "pragmatic diplomacy" (務實外交 Wùshí wàijiāo) policy in 1991, the ROC has not insisted on consideration as the sole representative of China, and does not require nations that recognize it to end their relations with the PRC.These diplomatic relations do not constitute an international acceptance of Taiwan as a state, but rather represent a recognition of the ROC government as the representative of China.The ROC government participated in the 1943 Moscow Conference, the Dumbarton Oaks Conference, and the United Nations Conference on International Organization and was a charter member of the United Nations after participating in the alliance that won World War II.The ROC's cultural diplomacy includes the establishment of the Taiwan Resource Center for Chinese Studies in 2012 in major universities around the world.