As I understand it, Taiwan already has pledged support for HK political refugees. I wasn't able to find the article I remember with 10s of googling, but here is another: https://www.cnbc.com/2020/05/29/taiwan-plans-to-draw-a-human...

I don't think Taiwan is in a position to offer citizenship to HKers. That would greatly draw the ire of China, which Taiwan is not equipped to handle.

Under ROC law, all PRC nationals (including HKers) are ROC nationals. So Taiwan already technically recognises Hong Kong nationals as its citizens.

However, ROC law distinguishes its nationals into two classes – those with legal residence (household registration) in the area under ROC government control (the "Free Territory"), and those without. ROC nationals without legal residence in government-controlled territory lack residence and political rights in Taiwan. However, they can apply to ROC government Immigration Department to immigrate to Taiwan, and if approved, can then apply for full permanent residence and political rights after a period of temporary residence in Taiwan.

The United States has guaranteed the independence of Taiwan for decades. Taiwan doesn't have to handle China's ire on its own.

My guess is that if China decided it wanted to unify Taiwan by force, the rest of the world -- including the US -- would stand by and allow them to do it.

My guess is that if China decided it wanted to unify Taiwan by force, the US would not stand by and allow them to do it.

It does sound like Taiwan is looking for ways to help Hong Kong residents:

https://focustaiwan.tw/politics/202005270012