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The news from Pfizer Inc. (PFE ) at the end of last November landed like a bomb.

The New York-based pharmaceutical giant announced that it would buy Botox manufacturer Allergan Plc (AGN ) in a deal worth $160 billion, making the combined company the largest drugmaker in the world.

A Complex Merger

However, the size of the deal – or even the size of the new corporate behemoth – wasn’t what made it notable. The acquisition involved a complicated legal dance in which Allergan would technically buy Pfizer and the company’s headquarters would be moved to Ireland, even though the new company would actually be run by Pfizer executives in New York.

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