The portrait on the obverse appears to be Chiang Kai-Shek. I found the exact same coin labeled "in commemoration of the 60th Anniversary of the Peoples Republic of China" below:
Unfortunately, this is all the info I could find. It appears to be a commemorative coin. The 60th anniversary of the fouding of Taiwan would place the coin around 2005.
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One of the most common questions I get asked is about two-headed coins. Someone finds the coin in circulation, so they're sure it has to be genuine! They look at the edge, and don't see a seam, indicating that the coin was two "heads" halves that have been joined together. If the two-headed coin is a fake, it has to have this seam, right?
Well, no... In fact, most two-headed coins are very cleverly put together because they are intended to be examined by spectators during a magician's show or during some other display of clever coin manipulation (such as tossing a coin to see who buys the drinks.) One thing all two-headed U.S. coins have in common is that they did not come from the U.S. Mint this way!
Learn about how to detect the joined halves of two-headed coins, so you can authenticate these cleverly deceptive marvels for yourself.
The U.S. Mint issues a wide selection of special sets each year, such as Proof Sets, Uncirculated Coin Sets, sets containing only certain types such as Presidential Dollars or America the Beautiful QuartersTM, and sometimes special sets comprised of single-issue commemorative coins. Most of these Mint sets have had lackluster appreciation in value over the years. Others, though, have skyrocketed quickly and remained at high levels for years. Do you know which Mint sets are the best buys, the ones mostly likely to be big winners from the investment perspective?