um, no. the last few sentences are
The Senate panel recommended strengthening the federal tax code to eliminate incentives for U.S. multinational firms to transfer intellectual property rights to offshore affiliates in low-tax areas.
In other recommendations, the panel called for reforming "check the box" tax rules and imposing current U.S. tax on income earned by any overseas affiliate managed and controlled in the U.S.
If they end the report asking the senate to change the laws, sounds that it's perfectly legal to me.
Besides, Apple isn't stupid. Doing something wrong at this scale would lend to a helluva retailation from the US government. It's generally easier to pay someone to make sure the laws have loopholes.