总统的意外胜利影响了汉堡王(Burger King)和蒂姆·霍顿(Tim Horton)等早期的并购交易。此外，加拿大较低的公司税和遣返利润是与合并交易有关的主要利益。特朗普的新政策设想，将企业税降低至15%，而对美国境内的利润回流征收10%的税，自然会降低未来的并购计划。合并后的财政优势将消失。
The surprised victory of President Impacts on the earlier merger deals like Burger King and Tim Horton. Among other, lower Canadian Corporate tax and repatriation profits are major benefits were associated with the merger deal. The new policy of Mr. Trump envisages lower corporate taxation to 15 per cent and 10 percent tax on profit repatriation in United States naturally demotivates the future merger plans. The fiscal advantages out of mergers will disappear.
A great deal of merger between Tim Hortons Inc and Burger King Worldwide, Inc was completed two years ago. The combined business projected to generate $22 billion in sales with the 18,000 restaurants over the hundred countries. There was a criticism that the deal was intended to grab the benefits from tax inversion by way of shifting the head quarter of the company to Canada. The new office will be head office in Canada whereas the businesses in United States become subsidiaries. But in the current situation, there will be disadvantageous shifting office to Canada. Burger King estimated saving of U.S taxes between $400 million to $1.2 billion for the period of 2015 to 2018. All such systematic predictions over the merger deal disappear with new corporate income proposals.