That warrant is focused on collecting documents and electronic information that Caterpillar believes is related to a tax dispute relating to its Caterpillar SARL business.

According to Caterpillar’s 2017 annual report CSARL’s income is primarily taxable in Switzerland, however, the US Internal Revenue Service disagrees.

“We are vigorously contesting the proposed increase to tax and penalties for these years [2007-2012] of approximately $US2 ($A2.6) billion,” Caterpillar said in its annual report.

“We believe that the relevant transactions complied with applicable tax laws and did not violate judicial doctrines.”