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I would say Shanghai. I do not know what beijing is like now, after the olympics, but in 2006, it was dirty, and did not smell pleasant. Shanghai is more colorful, worldly, and the people are more interesting i found.
Altlhough given your question, that might not be possible for that particular program. I would look around.
I studied in smaller cities in both Taiwan and China, and know quite a few ppl who did the same. Whenever I talk to someone who worked or studied in both, they agree with me that there is just something about Taiwan that they liked better.
In general, Taiwan is more developed. There will be more modern conveniences (ac, heating, toilets, better shopping). It has some amazing natural areas, with lush mountains and unpolluted water. The Japanese influence (former Japanese colony) there makes it more orderly and respectful than Chinese culture- more orderly traffic, people wait in lines instead of pushing, people are nicer in general. Taipei has an excellent metro system that is also in English, so you can go almost anywhere easily; Beijing’s metro is only so-so. Most of the Chinese historical treasures are not in Beijing, but in the National Museum in Taipei. Overall, I and the ten or so others I know who experienced both places like Taiwan’s lifestyle better. You will have to get used to the accent there, but its not too different.