AbbVie Inc. (ABBV) agreed to buy Shire Plc (SHP) for about 32 billion pounds ($54.8 billion), becoming the latest U.S. health-care company to shift its tax residence abroad in a record surge in industry deals. Shire holders will receive cash and stock valued at 52.48 pounds a share, the companies said in a statement today. The price is 53 percent above Shire’s closing level on May 2, before AbbVie made its first proposal to buy the company. The agreement will move North Chicago, Illinois-based AbbVie’s tax residence, though not its management, to the U.K.