particularly since 2020 when the number of deaths surpassed births. In response, the government has been exploring policies to increase birth rates and establishing a number of systems and measures, such as attracting foreign professionals and relaxing residency regulations, to retain and attract talent, thereby boosting Taiwan's demographic vitality. NIA data reveals that as of now, there are only 1,000 individuals who are students or under 15 years old among those holding valid permanent residency. Additionally, the MOF’s data shows that the total income tax paid by non-citizens in 2022 exceeded NT$10.4 billion, accounting for 2.18% of the total taxable amount. Relevant statistical data and explanations are provided in Appendix 1. In contrast, the MOE’s justification for differential treatment states that educational subsidies at the senior secondary level and above are an administrative measure funded by taxpayers to support domestic students using national tax revenue. The Ministry argues that these subsidies are meant for students of Taiwanese nationality to prevent the dilution of educational resources for domestic students. This reasoning needs to be revised to consider that non-citizens also contribute to the tax base, making it difficult to support excluding non-citizens from tuition subsidies. In addition to actively attracting foreign professionals, Taiwan has recently relaxed regulations allowing migrant workers to transition to mid-level skilled labor positions, which can eventually lead to permanent residency. 12 It is foreseeable that Taiwan's reliance on immigration will only increase, and the country will inevitably have to address the systemic issue of protecting the basic rights of foreigners. Nationality can no longer be used as a legitimate justification for differential treatment if Taiwan wishes to pass the scrutiny of international human rights standards. Instead, the treatment should be tiered based on the degree of connection to the country. 12 As of the end of June 2024, the total number of foreign intermediate technical personnel approved under the "Long-Term Retention Program for Migrant Workers" was 31,074. 24