Debate: BEPS, ATAP, and the New Tax Dialogue: ¿A Transatlantic Competition? - Intertax View Debate: BEPS, ATAP, and the New Tax Dialogue: ¿A Transatlantic Competition? by - Intertax Debate: BEPS, ATAP, and the New Tax Dialogue: ¿A Transatlantic Competition? 46 11 Intertax