Logic behind taxonomy term path and url?

From hugo docs

Much like regular pages, taxonomy list permalinks are configurable, but taxonomy term page permalinks are not.

from this, I can understand the taxonomy term path is Hugo generated.

Also from the doc, for adding custom metadata


so part here is generated/defined by Hugo

for term value like

  • for Ca$h get cah
  • for André get andré

What is the logic behind the directory path and permalink path
so to create the directory for metadata correctly?
Are Special characters removed? Accented Chars Allowed?

disablePathToLower         = true
removePathAccents          = false

set it in your config - or to the values you want to have