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FILE - In this June 4, 2013, file photo, Sen. Carl Levin, D-Mich. speaks on Capitol Hill in Washington. Executives from manufacturing giant Caterpillar Inc. are heading to Capitol Hill to explain what one senator calls an aggressive strategy to avoid paying billions of dollars in U.S. taxes. Caterpillar has avoided paying $2.4 billion in U.S. taxes since 2000 by shifting profits to a wholly-controlled affiliate in Switzerland, according to a report released by Levin. Levin chairs the Senate investigations subcommittee. His subcommittee is holding a hearing on the report Tuesday. Representatives from Caterpillar and accounting firm PricewaterhouseCoopers LLP are scheduled to testify. (AP Photo/Susan Walsh, File)

FILE - In this June 4, 2013, file photo, Sen. Carl Levin, D-Mich. speaks on Capitol Hill in Washington. Executives from manufacturing giant Caterpillar Inc. are heading to Capitol Hill to explain what one senator calls an aggressive strategy to avoid paying billions of dollars in U.S. taxes. Caterpillar has avoided paying $2.4 billion in U.S. taxes since 2000 by shifting profits to a wholly-controlled affiliate in Switzerland, according to a report released by Levin. Levin chairs the Senate investigations subcommittee. His subcommittee is holding a hearing on the report Tuesday. Representatives from Caterpillar and accounting firm PricewaterhouseCoopers LLP are scheduled to testify. (AP Photo/Susan Walsh, File)

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