A report commissioned by the US government accuses Caterpillar – a heavy-equipment maker – of carrying out tax and accounting fraud. According to the author of the report: “Caterpillar did not comply with either U.S. tax law or U.S. financial reporting rules”.

It is not yet clear whether investigators agree with the findings of the report, as no charges have been filed yet. Should Caterpillar be charged for tax and accounting fraud, this could result in high penalties.

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