The Caterpillar Case on Swiss based spare parts business

In September 2018, Caterpillar won the dismissal of the lawsuit that accused the company of misleading shareholders about risks it allegedly took on by using foreign subsidiaries to avoid paying U.S. taxes. The case led by Société Générale Securities Services failed to show that Caterpillar intended to defraud them, or knowingly made false statements about criminal and civil probes into its tax practices. In this booklet we discus this case by analizing the risks and damage that has been done in the process.