Yes. There are actually laws that cover Illegal Aliens and what goes on at the border.
The world’s largest online retailer earned a record $11.2 billion in U.S. profits, yet did not pay the 21 percent U.S. corporate tax, thanks to leveraging unspecified tax credits and stock-based compensation deductions. Instead Amazon received a federal income tax rebate of $129 million, essentially amounting to a tax rate of negative 1 percent. https://www.foxbusiness.com/markets/amazon-paid-no-federal-taxes-for-the-second-year-in-a-row