Taiwan, or the Coast Guard of the Republic of China (ROC) on Taiwan, occupies Itu Aba (Taiping) Island and regularly patrols the nearby Zhongzhou Reef. Both of these features are located along the northern edge of the Tizard Bank in the Spratly Islands. After first occupying Itu Aba (Taiping) Island temporarily beginning on December 12, 1946, the ROC has maintained a continuous presence there since July 1956.
Like other South China Sea claimants, Vietnam deploys a range of arguments to support its narrative, including the invocation of historical documents, many of which are Western in origin. Hanoi has argued that such documents are particularly relevant because they come from non-claimant states, yet as with most historical sources, they are subject to interpretation.