Caterpillar’s Offshore Tax Strategy (CSARL)

2014

U.S. Senate Permanent Subcommittee on Investigations (PSI) (report/hearing); IRS examination (no reported judicial decision)

Topics

transfer pricingbusiness restructuringparts distributionsupply chain restructuringIntangibles & IPRoyaltieseconomic substanceassignment of incomesubstance over formsubpart FSwitzerlandUnited States

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Official Sources

PSI Majority Staff Report — Caterpillar’s Offshore Tax Strategy (Apr. 1, 2014)

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S. Hrg. 113-408 — Caterpillar’s Offshore Tax Strategy (hearing record, Apr. 1, 2014)

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Caterpillar press release — Caterpillar Continues to Cooperate with Law Enforcement (Mar. 2, 2017)

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Caterpillar Form 10‑Q for quarter ended June 30, 2017 (legal proceedings note on subpoenas/search warrants)

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Caterpillar 3Q 2022 earnings release (IRS settlement for 2007–2016; no penalties)

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Forbes — How a Swiss Affiliate Led to Thursday's Federal Raid of Caterpillar's Headquarters (Mar. 2, 2017)

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