Rising taxes in the United States of America is nothing new. It is on a constant rise. Corporations in the U.S are taking a big hit on taxes while personal taxes are at fifteen to twenty percent. U.S corporations are paying a substantial amount of thirty-five to forty percent on federal, zero to twelve percent state, and zero to three percent local taxes. Corporations’ taxes continue to rise in the United states, while in other countries the taxes are much lower, and there is an ample amount of money that these corporations are missing out on. For example, Canadian public corporation federal tax rates are anywhere from eleven to fifteen percent, and zero to sixteen percent for provincial tax rates. This is almost half of what corporations in the United states pay. One of theses corporations that is located in the United States right now is burger king. Burger King is one of the companies that are paying these outrageous tax rates in the United States. Although these companies have many positives like limited liability, unlimited resources, long life, and a high liquidity. The downside to this is that it has no privacy because all of its financials are available online for the entire world to see, it is very complex due to the state and/or federal government article’s of incorruption rules and regulations, an the biggest downside of being a corporation is being double taxed. The double taxing is the reason why companies are moving out of the United States and moving their headquarters to other countries to pay the lower taxes. This is one of the reasons that Burger King was thinking about merging with Tim Horton’s a coffee company. The merge was consisted of Burger King buying out Tim Horton’s but still keeping their respectful names but Burger King would be the head of operations of both companies. Due to Tim Horton’s headquarters being located in Oakville, Ontario a city in Canada, Burger king was also looking to move the