Why would Microsoft finance acquisitions rather than use the $130+ billion in cash they currently have?

"One reason could be to lower their tax bill. If Microsoft chose to use such funds which would be parked overseas, they could potentially pay a 35% tax on the repatriation of cash from overseas accounts. By using debt to finance such an acquisition, a company could list such interest payments among their tax deductions, further lowering their taxes. This could even save a company millions of dollars by continuing to use such interest deductions to this end."