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Yes, Taiwan has made huge steps forward to allow transnational same-sex marriage. However, this still doesn’t apply to citizens from mainland China (except Hong Kong and Macau) but it is already a significant leap in Asia.
Whats your source on the mainland? Taiwan and China recognize all documents from each other, including citizenship. Taiwanese can travel to the mainland freely. You can register a valid marriage in Taiwan in China as well. I got that off of some random legal site on baidu, can confirm it later if you want.
The reason is both recognize the one China principle.
I read it from a Taiwanese commentary
Generally speaking, the law for cross-strait marriage (between a mainland Chinese and a Taiwanese, regardless of same sex marriage or not) requires that the couple to wed in mainland China first, and only then can they register in Taiwan. Because PRC currently does not recognize same sex marriage, such arrangement is not possible at the moment.
I’m not sure how well the machine translation works but do give the article a read, it’s a short commentary about the future of LGBT legalization in Taiwan.
I do hope that changes soon.