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Senate Permanent subcommittee on Investigations Chairman Sen. Carl Levin, D-Mich., speaks on Capitol Hill in Washington, Tuesday, April 1, 2014, during the subcommittee's hearing: "Caterpillar's Offshore Tax Strategy. Calling Caterpillar Inc., a member of the "corporate profit-shifting club," Levin accused the manufacturing giant Tuesday of employing an aggressive tax strategy to avoid paying billions of dollars in U.S. taxes. (AP Photo/Lauren Victoria Burke)

Senate Permanent subcommittee on Investigations Chairman Sen. Carl Levin, D-Mich., speaks on Capitol Hill in Washington, Tuesday, April 1, 2014, during the subcommittee's hearing: "Caterpillar's Offshore Tax Strategy. Calling Caterpillar Inc., a member of the "corporate profit-shifting club," Levin accused the manufacturing giant Tuesday of employing an aggressive tax strategy to avoid paying billions of dollars in U.S. taxes. (AP Photo/Lauren Victoria Burke)

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