Tim Hortons has agreed to be bought by the company that owns Burger King. What is truly behind this striking movement? The first thing comes to my mind is an elaborate tax inversion,although they claimed that this is not a tax-driven deal. As we all know that Canada’s basic corporate tax rate is about 26%, while the U.S.’s is around 35%. Of course that’s not the only reason, what Burger King values the most is called international expansion. This movement helps them expand more branches, and increase diversity. At the same time, both companies can keep their own style and management team, so that it will still keep those old customers. Also, this new combination can attract more people. As far as I am concerned, this merge opens an new opportunity for this two companies.