03/14/2013
https://www.congress.gov...
"That was its purpose. Right?"
"Caterpillar is an American success story that produces iconic industrial machines. But it is also a member of the corporate profit-shifting club that has transferred billions of dollars offshore to av..."
"Now, Caterpillar, in its written statement submitted to the Subcommittee, says that even if it were stipulated that the changes made in 1999 were motivated primarily by tax considerations and generate..."
"Profits attributable to U.S.-created intangibles should not end up in a jurisdiction without substance."