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Option 1 states that China is the only latest member of the World Trade Organisation (WTO). This option is incorrect because it does not consider the inclusion of Taiwan as a member.
Option 2 states that both China and Taiwan are the latest members of the WTO. This option is correct. China became a member of the WTO on December 11, 2001, and Taiwan joined on January 1, 2002. Therefore, both China and Taiwan are included as latest members.
Option 3 states that East Timor is the only latest member of the WTO. This option is incorrect because it does not consider the inclusion of China and Taiwan.
Option 4 states that both East Timor and Taiwan are the latest members of the WTO. This option is incorrect because East Timor is not a member of the WTO.
Therefore, the correct answer is option 2, which states that both China and Taiwan are the latest members of the World Trade Organisation.