evidence: Territorial disputes in the South China Sea involve conflicting island and maritime claims in the South China Sea made by Brunei, Indonesia, Malaysia, the Philippines, the People's Republic of China (PRC), Taiwan (Republic of China/ROC), and Vietnam. The disputes involve the islands, reefs, banks, and other features of the region, including the Spratly Islands, Paracel Islands, Scarborough Shoal, and various boundaries in the Gulf of Tonkin. The waters near the Indonesian Natuna Islands, which some regard as geographically part of the South China Sea, are disputed as well. [...] - Maritime boundary in waters north of the Natuna Islands between the PRC, Indonesia, Taiwan[citation needed] and Vietnam.[17]