The relevance of the topic under consideration is explained by the increasing tension in the relations between Washington and Beijing, as well as by the importance of Taiwan for the global economy. Maintaining influence over Taiwan is a key factor for Washington in preserving its own position in the region and containing China’s growing influence. Although the United States officially adheres to the “one China” principle, its interpretation of this principle directly contradicts the official position of the Chinese authorities. The likelihood of an armed conflict is compounded by the fact that the incumbent president of the United States, D. Trump, views China as the main threat to Washington’s economic and political influence. However, the policy of “strategic uncertainty,” adopted under J. Carter, leaves room for maneuver: the United States has no direct obligation to defend Taiwan in the event of a military clash. The article examines the legal and historical foundations of the positions of the two states, the evolution of their official and the de facto positions on the issue of Taiwan’s sovereignty, their approaches to promoting their interests on the island, as well as their attitude and readiness for a military confrontation, which some analysts consider likely, if not inevitable.