marketing, and sales of surgical prosthetic devices. After the fiscal year$-$end, you are working with the controller of the firm to prepare

geographic area disclosures. Yesterday you presented her with the following summary information:

Nice work. Let's combine the data this way:

Because of political instability in North Africa, let's not disclose specific countries. In addition, we restructured most of our French sales and some

of our U$.$S$.$ sales to occur through our offices in the Cayman Islands. This allows us to avoid paying higher taxes in those countries. The Cayman

Islands has a $0\%$ corporate income tax rate. We don't want to highlight our ability to shift profits to avoid taxes.

Do you perceive an ethical dilemma? What would be the likely impact of following the controller's suggestions? Who would benefit? Who

would be injured?