treatment are not considered discrimination (i.e., temporary special measures aimed at accelerating de facto equality between men and women, and special measures aimed at protecting maternity). Article 2 of the convention requires state parties to pursue by all appropriate means and without delay a policy of eliminating discrimination against women. Article 3 of the convention requires state parties to proactively take measures to ensure the full development and advancement of women in all fields, so that they may enjoy human rights and fundamental freedoms on an equal basis with men. Article 5 of the convention emphasizes that state parties must eliminate social and cultural gender stereotypes and structural discrimination. Taiwan has made CEDAW legally binding domestically through the Enforcement Act of the Convention on the Elimination of All Forms of Discrimination against Women (Article 2), meaning that the state should fulfill all of the obligations listed in CEDAW to ensure legal and factual equality between men and women. State obligations include both methodological and result-oriented obligations, and almost all articles of CEDAW start with the premise that states parties shall take all appropriate measures to eliminate discrimination, with the goal of promoting gender equality not only in law but also in terms of resource allocation. 62 Paragraph 9 of General Recommendation No. 28 of the CEDAW Committee specifically states that “States parties must address all aspects of their legal obligations under the Convention to respect, protect and fulfil women’s right to non-discrimination and to the enjoyment of equality.” Paragraph 37 emphasizes the promotional duties of state parties, which can be summarized into four state obligations: a) Obligation to respect requires that states parties refrain from making laws, formulating policies, taking administrative measures, 62 T.L., Yeh (2012). “Introduction,” included in: Regulatory Review and Seed Training Camp Teaching Materials for Fulfilling the Convention on the Elimination of All Forms of Discrimination Against Women. Published by the Gender Equality Committee of the Executive Yuan and edited by the Foundation for Women’s Rights Promotion and Development, pp. 1-20. 73