稅收倒置一直是一種金融趨勢，特別是在美國，許多跨國公司將其法定住所遷至“避稅天堂”以避免美國稅收。 2014年漢堡王環球公司和蒂姆霍頓斯公司的合併被懷疑是另一項稅收激勵倒置。 通過對漢堡王倒入加拿大的財務分析，本文提出了除稅收優惠以外的合併所帶來的額外收益。 合併顯示還增加了餐館數量，收入，股票表現，股東權益和現金流量。 我們得出結論，稅收倒置可能只是漢堡王用來實現公司增長的主要目標的工具。

Tax Inversions have been a financial trend especially in the United States where many multinational corporations relocate their legal domicile to a “tax haven” in order to avoid U.S. taxes. The 2014 merger of Burger King Worldwide, Inc. and Tim Hortons, Inc. was suspected to be yet another tax motivated inversion. Through a financial analysis of Burger King’s inversion into Canada, this paper suggests additional benefits gained from the merger besides tax advantages. The merger was shown to also increase restaurant count, revenue, stock performance, shareholders’ equity, and cash flow. We conclude that tax inversion may simply be a tool that Burger King uses to attain its primary goals around company growth.