to education, especially economic accessibility, although foreigners have formal opportunities to receive education, their substantive rights may be at risk of deprivation if they lack financial resources, which warrants further review. While Taiwan has some discretion under the gradual implementation clauses regarding whether to elevate secondary education to basic education, compulsory education, free education, or universal education, it must still adhere to the principle of non-discrimination. The combined findings of the CRC Committee and the CESCR Committee on the principle of non-discrimination under their respective covenants suggest a violation of the principle of non-discrimination required by the covenants. 10 For example, J.Y. Interpretation No. 560 addressed restrictions on foreign employees' eligibility to claim funeral allowances, without declaring them unconstitutional. However, Article 43, Paragraph 5 of the Employment Service Act, promulgated on May 8, 1992, which restricted foreign workers from claiming funeral allowances for the death of family members outside the territory covered by the Labor Insurance Act, indeed created discriminatory treatment against foreign workers who were similarly insured under labor insurance. Therefore, before Interpretation No. 560 was issued in July 2003, the relevant provisions of the Employment Service Act were already amended in January of the same year to remove the discriminatory provisions. This demonstrates that even when there is no violation of the Employment Service Act or constitutional issues, the state still has an obligation to self-examine and amend its laws to conform to the principle of equality and non-discrimination required by the covenants. D. Is Differential Treatment in Tuition Subsidies Reasonably Justified? i. Tuition subsidies should adhere to principle of equality Tuition subsidies, as a form of beneficial rights, should adhere to the principle of equality. The protection of non-citizens should be examined using the hierarchical 10 Written opinion provided by Associate Professor Weng Yan-jing of National Chengchi University. 22