米キャタピラー社、税金問題で当局の捜索を受ける（CFOより）

Raids Escalate Caterpillar Tax Dispute With U.S.

米連邦当局が、米キャタピラー社の節税策への捜査の一環として、同社の事業所3カ所に対して、捜索令状を執行したという記事。スイスの子会社に利益を移したことについて調べているそうです。

U.S. authorities executed search warrants at Caterpillar facilities as part of a probe of the company's shifting of corporate profits to a Swiss subsidiary.

Federal authorities have raided three Caterpillar Inc. facilities in Illinois as part of a widening probe of the heavy equipment manufacturer’s tax-saving practices.

同社は８０億ドルの利益を米国からスイス子会社に移していました。会社は、スイスで税率を交渉して、４～６％に抑えていました（米国での実効税率は29％）。

Caterpillar confirmed that the raids were connected to its shifting of $8 billion in corporate profits from the U.S. to a Swiss subsidiary, Caterpillar SARL, to reduce its tax bill. In Switzerland, the company negotiated a tax rate of 4 to 6%, compared to its effective U.S. tax rate of 29%.

世界中のディーラーや部品センター向けの部品入出荷施設も捜索の対象となったそうです。

Caterpillar’s Morton facility is responsible for shipping and receiving replacement parts to dealers and parts facilities around the world.

スイスに移した利益に対する税金と罰金、合わせて20億ドルを支払うようにとのIRSの要求に対して、同社は争っているそうです。

Caterpillar has defended its tax strategy, calling its practices prudent, lawful and typical among large U.S. companies. It is contesting an IRS demand that it pay $2 billion in taxes and penalties for profits assigned to the Swiss subsidiary between 2007 and 2012.

Investigation of Caterpillar may go beyond tax issue（Journal Star ）