02/01/2010
https://www.congress.gov...
"That was its purpose. Right?"
"But wasn't the purpose to shift profits for tax purposes to a low-tax jurisdiction. Is that correct?"
"Is it fair to say that the driving force behind . . . CSARL was the tax department and not any business unit?"
"OK. And the key contacts in Caterpillar for you were the people in the company's Tax Department. Is that correct?"