Law enforcement officials entered three facilities in and around Caterpillar's Peoria headquarters in the Midwestern state of Illinois "to execute a search and seizure warrant," the company said in a statement. Caterpillar said the investigation appeared to be linked to an existing probe of its Swiss affiliate, CSARL. The Senate report said Caterpillar shifted to CSARL taxable income totaling more than $8 billion, enabling it to avoid paying $2.4 billion in US taxes.
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