NEW YORK, NY - AUGUST 25:  A Tim Horton cafe is viewed in Manhattan on August 25, 2014 in New York City. It has been confirmed that American fast food giant Burger King is in discussions for a possible take-over of Canadian coffee and cafe chain Tim Horton's. Shares of Tim Hortons Inc and U.S. Burger King Worldwide Inc rose after news of the merger talk. The new company would be based in Canada which has a lower corporate tax rate than the United States.  (Photo by Spencer Platt/Getty Images)