After reading Senate Report Hits AbbVies Bermuda Tax Structure for U.S. Humira Sales I have some thoughts Id like to share. If I were a CEO or CFO, I would definitely be questioning AbbVies tax planning and whether or not their tax structure is legal along with determining if what they are doing is moral. The article does not state anything AbbVie is illegal per se, but it is still important to know and understand the tax laws in order to determine that. Abbvie has technically found a loophole to paying a 10.5% minimum tax on foreign earnings rather than a 21% domestic tax rate. AbbVie has done this by aggressive tax planning, which is not illegal as long as the company is following tax laws. However, it is important to note that AbbVie may be at risk for tax evasion and could face some hefty fines in the future. When it comes to AbbVie's actions being considered ethical, I would say it depends on the perspective of the individual viewing the situation. Potential shareholders and investors may see this as a strategy and that AbbVie is being smart by minimizing taxes and maximizing profits. However, other shareholders may see this as unethical and the potential consequences that may come from AbbVie trying to reduce its tax burden. I think it is important that this issue is being addressed and that there are laws that are working to be set in place to reduce this gap between foreign and domestic profits by implementing a global agreement for a 15% minimum tax