Navarro, Aitor: The Allocation of Taxing Rights under Pillar 1 of the OECD Proposal. In: Haase, F. / Kofler, G. (Hrsg.): Handbook of International Tax Law. Oxford University Press, im Erscheinen. Working Paper: DOI: 10.2139/ssrn.3825612
Navarro, Aitor: An International Tax Law Agenda. In: Parada, Leopoldo (Hrsg.): A Research Agenda for Tax Law. Edward Elgar, im Erscheinen. ISBN 9781800885837.
Navarro, Aitor: El concepto de beneficiario efectivo en España tras los casos daneses. In: Merino Jara, I. (Hrsg.): Cuestiones actuales y conflictivas de la fiscalidad internacional. Wolters Kluwer, 2022, S. 163 - 206. ISBN 9788499547893.
Báez Moreno, Andrés / Navarro, A.: Spain. In: Bizioli, Gianluigi (Hrsg.): Corporate Taxation, Group Debt Funding and Base Erosion. Kluwer Law International, 2022, S. 111 - 138. ISBN 978 940 351 1702 SSRN
Navarro, Aitor: Which Method to Use for the Valuation of Football Players’ Image Rights?. In: International Transfer Pricing Journal, 2022, Band 29, Heftnummer 5.
Navarro, Aitor: Access to Dispute Resolution Mechanisms in Cases of Tax Abuse. In: Intertax, 2022, Band 50, Heftnummer 4, S. 341 - 355.
Navarro, Aitor: Transfer Pricing and the MLI. In: Intertax, 2022, Band 49, Heftnummer 10, S. 803 - 817.
Navarro, Aitor: Tax policy considerations on the abandonment of the Brazilian fixed margins regime. In: Schoueri, Luís Eduardo / Flávio Neto, L. / Silveira, R.d. (Hrsg.): Tributação internacional e recuperação econômica: o papel dos países emergentes. IBDT, 2022. ISBN 9786586252514, PDF
Navarro, Aitor: Tax Sparing Clauses as a Policy Instrument of Developing Countries: Evidence from the Latin-American Tax Treaty Network. In: Nordic Journal on Law and Societ/ Special Issue: International Tax Challenges for Developing Countries, 2021, Band 4, Heftnummer 1, S. 1 - 37. DOI: 10.36368/njolas.v4i01.185
Navarro, Aitor: Contractual Allocation of Risks and Substance: The Acer Case. In: International Transfer Pricing Journal, 2021, Band 28, Heftnummer 3, S. 203 - 209.
Navarro, Aitor: Jurisdiction not to Tax, Tax Sparing Clauses, and the Income Inclusion Rule of the OECD Pillar 2 (GloBE) Proposal. In: Nordic Tax Journal, 2021, S. 6 - 19. Final edited version: SSRN
Navarro, Aitor: Spain. In: Haslehner, W. / Lamensch, M. (Hrsg.): Taxation and Value Creation: EATLP 2020 Congress Report. IBFD, 2021, S. 529 - 548. ISBN 9789087226879 SSRN
Navarro, Aitor: International Tax Soft Law Instruments: The Futility of the Static vs. Dynamic Interpretation Debate. In: Intertax, 2020, Band 48, Heftnummer 10, S. 848 - 860. SSRN
Navarro, Aitor: Transfer Pricing. In: Brauner, Yariv (Hrsg.): Research Handbook on International Tax Law. Edward Elgar, 2020, S. 97 - 119.
Navarro, Aitor: Simplification in Transfer Pricing: A Plea for the Enactment of Rebuttable Predetermined Margins and Methods within Developing Countries. In: Florida Tax Review, 2019, Band 22, Heftnummer 3, S. 755 - 788.
Navarro, Aitor: Elimination of Double Taxation in the European Union: Former Article 293 TEEC, EU Competences and Controversial Aspects of the EU Arbitration Directive. In: Almudí Cid, J.M. (Hrsg.): Combating Tax Avoidance in the EU: Harmonization and Cooperation in Direct Taxation. Kluwer Law International, 2019, S. 369 - 390.
Navarro, Aitor: The Arm's Length Standard and Tax Justice: Reflections on the Present and the Future of Transfer Pricing. In: World Tax Journal, 2018, Band 10, Heftnummer 3, S. 351 - 379.
Navarro, Aitor: Transactional Adjustments in Transfer Pricing. IBFD, 2017. ISBN 9789087224356