To migrate the profits from CAT Inc. to a low-cost marketing company. Is that what it says?
Is it true, Mr. Beran, that Caterpillar has its largest parts warehouse and manages its global parts inventory in Morton, Illinois?
What I do not support is making this a competition to see who has the most creative tax lawyers.
I think it is Exhibit 13.1A. Is that correct?
And if the transaction is designed for the purpose of lowering taxes, that is a relevant fact to the judge?
You have gone into what CSARL has done, and I am----
PMs [Product managers] in US will put some pressure on the parts profit model.
You do not think Switzerland is a tax haven?
How much?
Are patents, trademarks, know-how, are they not crown jewels of a company?
Now, are those positions reconcilable?