A - C same country ?

I'd like to go to Taiwan from Paris and having a stop at Chengdu to see a friend. The 144-hour visa is really interesting but there is no direct flights from Paris to Chengdu. If I do Paris - Chengdu with a stop at Taipei, to finally leave Chengdu within the 144-hour. Will the A country be considered as France or Taiwan? If it's considered as Taiwan, isn't it a problem if it's the same place than C ?