Halliburton is under Justice Department Securities andExchange Commission investigation over allegations ofimproper dealings in Iraq, Kuwait and Nigeria, and now thecompany is moving its headquarters and its chief executiveofficer, David J. Lesar, to Dubai. Halliburton will remain aUS company subject to US laws, but Dubai has no extraditionagreement with the United States, meaning that Mr. Lesarcould not be compelled to return to the US to testify, standtrial or serve any sentence related to any Halliburtonactivities under investigation.

Last month, Congress was told that $2.7 billion paid toHalliburton and its subsidiaries and subcontractors for workdone in Iraq was either excessive or unsupported.
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