Headlines of failed mergers, stalled mergers, pending mergers or completed mergers abound. "Data from Thomas Reuters has revealed that the first six months of 2018 saw a record $2.5tn in mergers", (Dyble, 2018). As our economies become more intertwined, merger activity is on the rise. When a U.S. based organization is considering merging or acquiring a foreign organization, what factors beyond the cost of the transaction must be considered?