Taiwan not only asserts the claim, but actually occupies much more valuable islands than the PRC does. Like the PRC, Taiwan rejected the Philippines' claims and

Taiwan not only asserts the claim, but actually occupies much more valuable islands than the PRC does. Like the PRC, Taiwan rejected the Philippines' claims and refused to recognize the arbitration body's decision or legitimacy. Tsai Ing-Wen doesn't want to look like she's aligning herself with China on this issue, but this is long-standing ROC policy, going back to before the PRC was even founded. It's not something the PRC invented.