This story from Taiwan News shows Taiwan treating it's borders as if they were the borders of a country. Nothing here about getting Beijing's approval or help. Borders, language, and culture are considered to be minimal characteristics of a country. The native Taiwanese (85% of population) have a distinct language and culture apart from the Chinese. Treating Taiwan's border as something to be secured and making reciprocal visa-free agreements with other governments shows that the government of Taiwan is acting like the government of a country.
NIA, the gatekeeper of national borders
Following in footsteps of England, Ireland, New Zealand and Canada, the European Union is reported to see the visa-free treatment for Taiwan clear its floor recently, a move commonly seen as a shot in the arm for substantial exchanges between Europe and Taiwan.
In response to growing demand from tourists to visa-waived countries and an array of problems following the exemption, including smuggling and human-trafficking, the National Immigration Agency (NIA) has stepped up its efforts to cement the guard of national borders with a series of seminars, forums and staff training since its establishment on Jan. 2, 2007.