hugo/docs/content/en/methods/taxonomy/Page.md

title	description	categories	keywords	action
Page	Returns the taxonomy page or nil if the taxonomy has no terms.			related returnType signatures page.Page TAXONOMY.Page

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This TAXONOMY method returns nil if the taxonomy has no terms, so you must code defensively:

{{ with .Site.Taxonomies.tags.Page }}
  <a href="{{ .RelPermalink }}">{{ .LinkTitle }}</a>
{{ end }}

This is rendered to:

<a href="/tags/">Tags</a>