I. Case Background and Origin “J” has submitted a complaint asserting that her daughter, “K,” who was born in Taiwan to foreign parents holding permanent residency, has been subjected to discriminatory practices. “K” has received all her schooling in Taiwan since kindergarten. However, when she enrolled in a private vocational high school, she was deemed ineligible to receive tuition subsidies from the government due to her lack of Republic of China (R.O.C.) citizenship. “J” contends that this treatment is discriminatory. In response, the National Human Rights Commission (hereafter referred to as the Commission) launched an investigation into the matter during its 50th meeting of the 1st session on February 27th, 2024. II. Case Summary This case examines whether the refusal to provide tuition subsidies to individuals lacking R.O.C. citizenship—specifically, permanent residents and their children—based on nationality infringes upon international human rights covenants and amounts to discrimination. The International Covenant on the Elimination of All Forms of Racial Discrimination (ICERD) and General Recommendation No. 30 from the Committee on the Elimination of Racial Discrimination (CERD), stipulate that the protections offered by the covenant apply to all individuals within a country, irrespective of citizenship. Both citizens and non-citizens alike are entitled to protection against discrimination. Article 13 of the International Covenant on Economic, Social, and Cultural Rights (ICESCR) and General Comment No. 13 affirm that all individuals have the right to education. Furthermore, Article 28 of the Covenant on the Rights of the Child (CRC) and General Comment No. 23 stress that the right to education must be exercised on equal opportunity, including children from international migrant backgrounds. 1