POET Technologies Inc.

"A few people have pointed out the value to Apple of POET Canada is the ability to use foreign cash rather than borrow or repatriate and pay US taxes."

I could envision a scenario where Apple acquires Poet and pulls a Burger King. U.S. would pull all the stops in preventing this but I would not be surprised if Apple CFO has presented this scenario to their Board. I'm sure their are better tax jurisdictions than Canada but it was good enough for Burger King.