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In early 2013, the Philippines initiated the compulsory arbitral procedure under Article 287 and Annex VII of the United Nations Convention on the Law of the Sea (UNCLOS) against China, with regard to their disputes in the South China Sea. Three years later, the ad hoc Arbitral Tribunal rendered its award that declared China's historic rights claim within the U-shaped line unlawful and that none of the Spratly Islands including Itu Aba (Taiping Island) are 'islands' entitled to an EEZ. Although the ROC/Taiwan was not the Philippines' intended party in the case, it was brought into the proceedings and became a de facto party. This paper will illustrate how Taiwan became relevant to the South China Sea arbitration and analyze possible legal and political implications for Taiwan. It is suggested that the Philippines-initiated arbitration may have more serious political implications for Taiwan's future claim and position in the South China Sea dispute. In particular, Taiwan should carefully manage the One-China/South China Sea/cross-straits policy triangle after the South China Sea arbitration. [ABSTRACT FROM AUTHOR]