Every fab plays loose and fast with the terms, including Intel these days.

More or less TSMC 7nm := Intel 10nm, and TSMC 5nm := Intel 7nm. It's more complex than that, one has denser logic while the other has denser SRAM and what have you, but it's a good baseline.

Since Intel is struggling with 10nm but is shipping, that puts TSMC about a node and a half ahead.

If you want to dig in deeper, wikichip has most of the public specifics on the process nodes (which are heavily shrouded in secrecy). For instance: https://en.wikichip.org/wiki/7_nm_lithography_process