11.   Companies likely to benefit include TRW Inc., Lockheed Martin Corp., and General Motors Corp., all of which have subsidiaries in smart transport technology.

12.   Dynegy, a Houston competitor of Enron in the energy trading business, said on Wednesday that it had no subsidiaries in tax havens.

13.   Genset has subsidiaries in San Diego and Tokyo.

14.   Halliburton, the Texas-based oil-supply business formerly headed by Vice President Dick Cheney, has several subsidiaries operating in Saudi Arabia.

15.   Hanshin, which builds flats and department stores, has five subsidiaries.

16.   In India, the company has two subsidiaries and one listed joint venture, HCL-Hewlett Packard Ltd.

17.   Internationally, Doublet has subsidiaries in France, Spain, Germany, Poland and the Netherlands.

18.   It has four subsidiaries in the U.S.

19.   It has subsidiaries in Mexico and Venezuela.

20.   It also has a subsidiary in Argentina, a joint venture in Chile, divisions in Bermuda and Luxemburg, and informational offices in Shanghai and Macao.