“Competence of the INSS to Qualify Permanent Disability Pensions Recognized by Foreign Management Entities in Order to Determine Tax Exemptions Comment of the Judgment of the Contentious-Administrative Chamber of the Supreme Court (Section 2) of March 14, 2019 (cassation Appeal 6740 2017)”. Revista de Derecho de la Seguridad Social, Laborum, no. 21, Dec. 2019, pp. 95-113, https://revista.laborum.es/index.php/revsegsoc/article/view/380.