She is riding high as she starts her second term as Taiwan's president Wednesday (May 20) in Taipei.
"All along we have acted with openness, transparency and responsibility, we have provided information to the WHO and relevant countries in the most timely fashion, we have released the genome sequence at the earliest possible time, we have shared control and treatment experiences with the world without reservation, we have done everything in our power to support and assist countries in need", Xi told the assembly via video conference.
A spokesman for Taiwan's Kuomintang nationalist party, now in opposition, but which was a founding member of the World Health Organization as the government of the 1911 Republic of China, said the views of the island's 23 million people shouldn't be ignored.
"The US funds $400 million to $500 million to the World Health Organization each year", Trump said at the time, noting that China "contributes roughly $40 million".
Tsai and her Democratic Progressive Party won January's presidential and parliamentary elections by a landslide, saying they would stand up to China, which claims Taiwan as its own and has not ruled out the use of force to achieve its objective.
"Had the World Health Organization done its job to get medical experts into China to objectively assess the situation on the ground and to call out China's lack of transparency, the outbreak could have been contained at its source with very little death", Trump said then.
Beijing's foreign ministry said it was "extremely indignant" at the message and accused Washington of breaching its diplomatic commitments.
Since Ms Tsai came into office in 2016, Beijing has persuaded seven former Taiwanese allies to switch ties to the People's Republic of China.
Washington diplomatically recognises Beijing but remains a major ally for Taiwan and is bound by Congress to provide arms sales to ensure its defence. "In the next four years there's little chance for the cross-strait relationship to improve". Ms Tsai's support for pro-democracy protests in the former British colony of Hong Kong a year ago helped her consolidate her China-skeptic base and secure re-election.
Donald Trump threatens to permanently cut World Health Organization funding, 'reconsider' United States membership
US President Donald Trump has accused the World Health Organization of being a "puppet of China ". On Monday, it appeared to have won consensus backing among the health body's 194 member states.
In a speech after a pared-down inauguration ceremony Wednesday in Taipei, Tsai, 63, issued one of her most forceful calls yet for an equal dialogue with Beijing.
China would adhere to the principles of "peaceful reunification" and "One Country, Two Systems", he added, referring to the political framework used to govern the semi-autonomous city of Hong Kong.
"It is very apparent that Tsai will continue her pro-U".
"Both sides have a duty to find a way to coexist over the long term and prevent the intensification of antagonism and differences", she added.
China views Tsai as a separatist bent on formal independence for Taiwan.
"They gave us a lot of bad advice, awful advice", he said.
"President Tsai has drawn clear lines and established a few non-negotiables, while making sufficient rhetorical concessions that, should it want to, the leadership in Beijing could meet her half-way", J. Michael Cole, a Taipei-based fellow with the University of Nottingham's Taiwan Studies Programme, told AFP.
"She is also assuring the U.S. that she won't be rash and won't become a troublemaker", he added.
While Taiwan dropped its bid on Monday to participate as an observer at the World Health Assembly due to opposition from Beijing and other China-friendly members, its dedication to providing proactive assistance to other countries suffering COVID-19 outbreaks has coalesced with Tsai's stewardship of a bolder Taiwan that seeks to assert itself as a nation, outside the sphere of cross-strait affairs.