What you're claiming is that Apple is engaging in Transfer Pricing (https://en.wikipedia.org/wiki/Transfer_pricing) which is blatantly and totally illegal. If that is in fact the case, then no laws need to be changed and everyone at Apple who knew about this should be subject to criminal prosecution.

The article you posted however gives no evidence that Apple is actually engaging in such practices, or I assume they would already be under criminal investigation. The closest thing in the article you cited is grandstanding by members of congress. (Who aren't even being serious, Congress could easily fine or stop Apple if they actually wanted to do anything).