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Tax Lawyer, Vol. 62, No. 2 COMMENT 475475COMMENTA Role for Tax Attorneys in Antitrust Law?: Variable-Cost Tax Savings as a Merger Efficiency DefenseA merger efficiency defense should be permitted for variable-cost tax savings under United States, European Union, and Canadian antitrust law. Mergers in the United States, the European Union, and Canada must be approved, based on a showing that the efficiencies from the merger outweigh potential anticompetitive effects in the relevant market.1 No...