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FRANKFURT — A PowerPoint presentation was prepared by a top technology executive at Volkswagen in 2006, laying out in detail how the automaker could cheat on emissions tests in the United States.

The presentation has been discovered as part of the continuing investigations into Volkswagen, according to two people who have seen the document and who spoke on the condition of anonymity because of the legal action against the company. It provides the most direct link yet to the genesis of the deception at Volkswagen, which admitted late last year that 11 million vehicles worldwide were equipped with software to cheat on tests that measured pollution in emissions.

 

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