In$2014,$ U$.$S$.-$based Horizon Pharma purchased a$$ smaller, Irish$-$based$$ company, Vidara Therapeutics International. In$2015,$ the combined company had$$ before$-$tax profit of approximately$$ $$40,000,000.$ In $2015$ the U$.$S$.$ corporate income tax rate was about $35$ percent; the Irish corporate income tax rate was about $22$ percent.

If you are the CEO of Horizon$$ Pharma, what strategy would you have pursued in making the$$ merger, and$$ why?