HONG Kong will play one of their internationals against Taiwan at the new Shek Kip Mei stadium, which will be finished in December this year. Taiwanese officials yesterday confirmed that they have accepted a Hong Kong Rugby Football Union invitation to tour the territory from December 8-14. They will play three matches - two internationals against the Hong Kong national side and another match against the local development squad. And the Union decided to hold one of the internationals at the new 2,500-seat facility in the heart of Kowloon. Union secretary Peter Else said: ''For all we know, we could be opening the stadium.'' The matches will provide Hong Kong with ideal preparation for next year's Asian Rugby Football Tournament in Kuala Lumpur. The territory are also hoping to bolster their preparations by hosting Italy and the United States. But with dates for the ARFT yet to be confirmed, the Union are having difficulty organising other tours. Asian rugby officials will be in Kuala Lumpur on October 31 to decide the dates for the next tournament. It will be held in either April or October next year. The Union's chief executive officer David Roberts said: ''We don't know if the tournament is being held in April or later next year so it's difficult deciding when teams should come.'' Italy have shown an interest while the US say they may face financial difficulties. National coach George Simpkin has a different sort of problem as he maps out Hong Kong's build up to the Taiwan matches. The territory's national players have scattered since the season ended in April and Simpkin does not know who will be playing next season. Hong Kong's last 15s match was almost a year ago when they lost to South Korea in the 1992 ARFT final. Hong Kong and Taiwan have strong rugby links although the Taiwanese have had the better of recent exchanges. Taiwan beat Hong Kong in their previous meeting early last year.