INTRODUCTION TO TAIWAN'S LEGAL STATUS
UN General Assembly Resolution 2758
Restoration of the Lawful Rights of the People's Republic of China in the United Nations
THE GENERAL ASSEMBLY,
Recalling the principles of the Charter of the United Nations,
Considering the restoration of the lawful rights of the People's Republic of China is essential both for the protection of the Charter of the United Nations and for the cause that the United Nations must serve under the Charter.
Recognizing that the representatives of the Government of the People's Republic of China are the only lawful representatives of China to the United Nations and that the People's Republic of China is one of the five permanent members of the Security Council,
Decides to restore all its rights to the People's Republic of China and to recognize the representatives of its Government as the only legitimate representatives of China to the United Nations, and to expel forthwith the representatives of Chiang Kai-shek from the place which they unlawfully occupy at the United Nations and in all the organizations related to it.
25 October 1971
In official correspondence to the United Nations in July 2007, US Executive Branch officials stressed that the UN General Assembly Resolution 2758 adopted on 25 October 1971 does not establish that Taiwan is a Province of the People's Republic of China (PRC). In fact, there is no mention in Resolution 2758 of China's claim of sovereignty over Taiwan.
The Resolution merely recognized the representation of the government of the PRC as the only lawful representation of China to the UN, and expelled the representatives of Chiang Kai-shek from the seats they occupied at the UN and all related organizations, agencies, councils, etc.