Countries are created completely by people anyway, so they do not exist as absolutes, and that is why they need to be aknowedged by a nation for them to be accepted.
We (United States) has aknowedged the existance of the country of Taiwan, so in my eyes they are a country. They are not a country to China of course though.
Jue | The "One China" Policy: Terms of Art
As you can see, we grant no such recognition to Taiwan.To understand how the “one China” principle is intertwined with the vital interests of the U.S., one needs to look back to Henry Kissinger’s secret mission to Beijing in July 1971, when Kissinger told Premier Zhou Enlai that the United States did not seek “a two-Chinas, one- China or one-Taiwan solution, nor an independent Taiwan.” At that time, Zhou already showed a concern for China’s sovereignty over Taiwan as well as a future Japanese role in the region. He wanted assurances that China’s claim of territorial integrity, including Taiwan, was respected and that Washington would not support any movement that was inconsistent with the concept of one China, even though the nascent independence movement on the island was relatively small and insignificant. According to a National Security Archive report issued on Dec. 11, 2003, we now know that President Richard Nixon assured Chinese leaders in February 1972 that he would indeed work against such an outcome. (These statements were closely held until a mandatory declassification review was completed by the Nixon presidential materials staff in 2003.)