Taiwan's ministry of Transport has decided to add Taipei-Sungshan and Hualian airport as 2 new destinations for non-stop flight to China (still subject to Government approval). Taipei-CKS and Kaohsiung will be the first 2 airport to accept Taiwan-China flight.
However, foreign-based airline may not fly Taiwan-China sector, in order to protect airlines from the both sides.
UDN News reports that it is impossible for Taiwan to refuse US carriers to fly Taiwan-China sector, as Taiwan has open-skies agreement with US. Another reason is the current international position of Taiwan. As a result, China will be the biggest possibility to forbid foreign airlines to fly this sector.
China's major reason to forbid this is because China treats Taiwan-China sector as domestic flight, which the 8th freedom claims that foreign airline is not being able to fly 'domestic' route.