It’s a tax code full of corporate loopholes that makes it perfectly legal for companies to avoid pay

It’s a tax code full of corporate loopholes that makes it perfectly legal for companies to avoid paying their fair share. It’s a tax code that makes it all too easy for a number — a small number of individuals and companies to abuse overseas tax havens to avoid paying any taxes at all,

tax code ，这个code 该做何翻译才好呢？

免税代码

或是税收法规