Samsung and TSMC are almost on equal footing when it comes to 5 nm production nodes, yet the Taiwanese foundries are still ahead as far as orders are concerned. Still, the Korean giant intends to pull ahead with the next die shrink, as its 3 nm GAAFET technique is ready to be tested out and could be released in 2021, while TSMC's 3 nm nodes would only come online in 2022.
https://www.notebookcheck.net/Samsung-is-testing-out-the-first-3-nm-GAAFET-semiconductor-prototypes.449337.0.html