Under Hong Kong law Taiwan is considered part of the PRC.
My understanding was that, before the Handover, Hong Kong followed the UK is recognizing only the PRC, and did not recognize ROC nationals. So Taiwanese in Hong Kong were effectively de facto stateless.
The view of the ROC regarding Hong Kong is pretty interesting, up to right before the handovers, the ROC was offering Overseas Chinese Identity Certificates to Hong Kongers and Macanese in an attempt to attract them to move to and settle in Taiwan.
Is there a punchline?
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