美国快餐连锁店汉堡王正在与加拿大最大的连锁咖啡、零食店提姆霍顿(Tim Hortons)商讨合并事宜。收购一旦完成,前者将可实现“税收倒置”的目的,而汉堡王的总部也将由美国迁至加拿大。汉堡王通过将企业总部转移至低纳税区域的办法实现税收倒置,税收倒置交易可以使得企业在海外市场所获得的收益和在海外存储的现金少缴税款,而在某些情况下还可享受下调整体企业税率的优惠。此前多数涉及税收倒置交易的都发生在医疗健康行业,而这一次汉堡王和提姆霍顿之间的合 Burger King, the fast-food chain in the United States, is in the midst of a merger with Tim Hortons, Canada’s largest coffee chain and snack bar. Once the acquisition is completed, the former will achieve the purpose of “tax inversion”, while Burger King’s headquarters will also be moved from the United States to Canada. Burger King reverses taxes by shifting the corporate headquarters to lower tax areas, and tax-inversion deals allow companies to pay less in overseas markets and cash saved overseas, and in some cases, to downgrade Overall corporate tax rate discount. Prior to most of the transactions involving tax inversions took place in the health care industry, and this time between Burger King and Tim Horton