02/21/2010
https://www.congress.gov...
"Cat Inc. has the largest role with regard to market and dealer development."
"Thank you, Mr. Chairman."
"Now, at the same time, Pricewaterhouse performs two functions; in other words, it is Caterpillar's independent auditor, but it is also its tax consultant."
"So from the beginning, the decision to use CSARL and direct Caterpillar's non-U.S. profits to Switzerland was to shift profits to a low-tax jurisdiction."