Taking advantage of a tax loophole, such as this one, where funds from abroad are not taxed if brought in a year after they were earned, may be considered illegal in certain contexts. While tax laws vary globally, exploiting such loopholes may be deemed illegal if the intention behind the action is to evade taxes willfully and manipulate the system for personal gain. Legal systems typically frown upon actions that go against the spirit of the law, even if they technically adhere to the letter. In some jurisdictions, tax authorities may view attempts to exploit such gaps in legislation as tax evasion, subject to penalties and legal consequences. The legality of taking advantage of tax loopholes often depends on the specific language of the law, the intent of the taxpayer, and the overall ethical considerations surrounding the practice.