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Caterpillar's Offshore Tax Strategy
Senate Committee on Homeland Security and Governmental Affairs Permanent Subcommittee on Investigations
Senate Committee on Homeland Security and Governmental Affairs
Permanent Subcommittee on Investigations
Citations
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Abstract
The Senate Committee on Homeland Security and Governmental Affairs, Permanent Subcommittee on Investigations issued a Majority Staff Report on Caterpillar Inc.’s use of a Swiss affiliate to shift taxable profits and reduce U.S. tax liability. The report includes recommendations.
Date
2014-04-01
Document Type
Senate Majority Staff Report
Serial Number
Document Length
99 pages
Congress
113
Relation
DOI
Keywords
Staff Reports, Senate, Democrat
PAP Major Code
20: Government Operations
PAP Minor Code
2009: IRS Administration
Cited Hearings
• Senate Committee on Homeland Security and Governmental Affairs, Permanent Subcommittee on Investigations, hearing on "Caterpillar's Offshore Tax Strategy," 113th Cong., S.Hrg. 113-408, (2014, April 1)
• Senate Committee on Homeland Security and Governmental Affairs, Permanent Subcommittee on Investigations, hearing on “U.S. Tax Shelter Industry: The Role of Accountants, Lawyers, and Financial Professionals,” 108th Cong., S.Hrg. 108-473 (2003, Nov. 18 and 20)
• Senate Committee on Homeland Security and Governmental Affairs, Permanent Subcommittee on Investigations, hearing on “Tax Haven Abuses: The Enablers, The Tools and Secrecy,” 109th Cong., S.Hrg 109-797 (2006, August 1)
• Senate Committee on Homeland Security and Governmental Affairs, Permanent Subcommittee on Investigations, hearing on “Offshore Profit Shifting and the U.S. Tax Code – Part 1 (Microsoft and Hewlett-Packard),” 112th Cong., S.Hrg.112-781, (2012, September 20)
• Senate Committee on Homeland Security and Governmental Affairs, Permanent Subcommittee on Investigations, hearing on “Offshore Profit Shifting and the U.S. Tax Code – Part 2 (Apple Inc.),” 113th Cong., S.Hrg. 113-90 (2013, May 13)
• Senate Committee on Homeland Security and Governmental Affairs, Permanent Subcommittee on Investigations, hearing on “U.S. Tax Shelter Industry: The Role of Accountants, Lawyers, and Financial Professionals,” 108th Cong., S.Hrg. 108-473 (2003, Nov. 18 and 20)
• Senate Committee on Homeland Security and Governmental Affairs, Permanent Subcommittee on Investigations, hearing on “Tax Haven Abuses: The Enablers, The Tools and Secrecy,” 109th Cong., S.Hrg 109-797 (2006, August 1)
• Senate Committee on Homeland Security and Governmental Affairs, Permanent Subcommittee on Investigations, hearing on “Offshore Profit Shifting and the U.S. Tax Code – Part 1 (Microsoft and Hewlett-Packard),” 112th Cong., S.Hrg.112-781, (2012, September 20)
• Senate Committee on Homeland Security and Governmental Affairs, Permanent Subcommittee on Investigations, hearing on “Offshore Profit Shifting and the U.S. Tax Code – Part 2 (Apple Inc.),” 113th Cong., S.Hrg. 113-90 (2013, May 13)