From left, Rodney Perkins, former Senior International Tax Manager for Caterpillar; Julie Lagacy, Vice President, Finance Services Division of Caterpillar;, and Robin Beran, Chief Tax Officer for Caterpillar, are sworn-in on Capitol Hill in Washington, Tuesday, April 1, 2014, prior to testifying before the Senate Permanent subcommittee on Investigations hearing: "Caterpillar's Offshore Tax Strategy. (AP Photo/Lauren Victoria Burke)
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