Tim Hortons
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Canada's iconic coffee chain, Tim Hortons, and Miami-based Burger King say they will join forces but will operate as independent brands to form the world's third-largest quick-service restaurant company. (AP Photo/The Canadian Press, Sean Kilpatrick)

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Burger King is in talks to buy Tim Hortons in hopes of creating a new, publicly traded company with its headquarters in Canada. The move would help the company avoid America's 40 percent corporate tax rate. (Associated Press)