5 ODI Policy brief De facto states can be thought of as occupying an intermediate point between ‘rebel groups’ and internationally recognised states, both in terms of the sophistication of their governance institutions and the degree of international engagement they enjoy. However, at its limits this boundary is unclear. Like many ‘rebel’ groups, de facto states seek independence from a state whose legitimacy they reject, and like many de facto states, ‘rebel’ groups seek legitimacy by developing relatively complex symbolic and material governance structures (Mampilly, 2011). At the other end of the spectrum, de facto states like Taiwan function much like any other state in both their domestic politics and international relations, even as they lack the formal status of de jure statehood and recognition by most other states.