The Cat-and-Mouse Inversion Game with Burger King

Source: Samuel C. Thompson, Jr., Tax Notes, Vol. 144, No. 11, 2014

From the abstract:
With inversions, taxpayers and the Treasury are playing a game of Cat and Mouse. The partnership structure employed in the Burger King-Tim Hortons inversion is the latest twist in this game, and indeed, the Mouse seems to be taunting the Cat. This article discusses the structure of the partnership that is used to give electing Burger King shareholders tax-free treatment and explains why the Treasury should challenge the transaction.