Brunei, Indonesia, Malaysia, the Philippines, the People's Republic of China (PRC), Taiwan, and Vietnam have conflicting island and maritime claims in the South China Sea. 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.