Claim: Taiwan is north of the Phillippine Sea.
Evidence: Its neighbours include China -LRB- officially the People 's Republic of China , PRC -RRB- to the west , Japan to the northeast , and the Philippines to the south.
Bounded by the South China Sea on the west , the Philippine Sea on the east and the Celebes Sea on the southwest , the Philippines shares maritime borders with Taiwan to the north , Vietnam to the west , Palau to the east and Malaysia and Indonesia to the south.