Dr. Aitor Navarro

Senior Research Fellow



Areas of Interest

International tax law, EU tax law, comparative tax law, transfer pricing

Academic Résumé

  • Studied law at the Public University of Navarra (Pamplona, Spain) 2006-2010;
  • LL.M. in Public law, Carlos III University (Madrid, Spain) 2010-2012;
  • Doctor Juris, unanimous summa cum laude distinction, Carlos III University 2012-2016.
  • Lecturer in Tax Law, Carlos III University 2013-2017.
  • Assistant Professor in Tax Law 2017-2022.
  • Senior Research Fellow, Max Planck Institute for Tax Law and Public Finance, September 2022-present.

Research Awards

  • 2022 Nordic Tax Research Council Award, granted to the paper Jurisdiction Not to Tax, Tax Sparing Clauses, and the OECD Minimum Taxation (GloBE) Proposal, (1) Nordic Tax Journal 6-19 (2021).
  • 2021 Shortlist at the 7th Frans Vanistendael Award for International Tax Law, granted by the International Bureau of Fiscal Documentation to the paper International Tax Soft Law Instruments: the Futility of the Static v. Dynamic Interpretation Debate, 48(10) Intertax 848-860 (2020).
  • 2019 5th Frans Vanistendael Award for International Tax Law, granted by the International Bureau of Fiscal Documentation to the book Transactional Adjustments in Transfer Pricing (IBFD 2018).
  • 2017 Fernando Sainz de Bujanda Award, granted by the Instituto de Estudios Fiscales (Institute of Fiscal Studies, Spanish Ministry of Finance) to the best thesis in tax law in Spain to the thesis “Los ajustes transaccionales en la normativa sobre precios de transferencia” (Transactional Adjustments in Transfer Pricing).
  • 2016 Premio Extraordinario de Doctorado, granted by Carlos III University to outstanding theses, for the thesis “Los ajustes transaccionales en la normativa sobre precios de transferencia” (Transactional Adjustments in Transfer Pricing).


  • Asociación Española de Derecho Financiero (AEDF)
  • European Association of Tax Law Professors (EATLP)
  • International Fiscal Association (IFA)

Current Publications:

Navarro, A. / Kostic, S.: Mobility and Pillar One. forthcoming.
Navarro, A. / Chand, V. / Villaseca, C.: Accurate Delineation of Factoring Transactions. In: Danon, R. (ed.): Applying the Arm’s Length Principle to Intra Group Financial Transactions. Kluwer Law International, forthcoming. ISBN 9789403540238.
Navarro, Aitor: The incidence of cross-border mobility of individuals on post-BEPS substance requirements. In: Báez, A. (ed.): International Tax Challenges raised by Mobility of Individuals / Workforce as a result of Digitalization and Beyond. IBFD, forthcoming.
Navarro, Aitor: The Allocation of Taxing Rights under Pillar 1 of the OECD Proposal. In: Haase, F. / Kofler, G. (eds.): Handbook of International Tax Law. Oxford University Press, forthcoming.

Working Paper: DOI: 10.2139/ssrn.3825612

Navarro, Aitor: An International Tax Law Agenda. In: Parada, Leopoldo (ed.): A Research Agenda for Tax Law. Edward Elgar, forthcoming. ISBN 9781800885837.
Navarro, Aitor: El concepto de beneficiario efectivo en España tras los casos daneses. In: Merino Jara, I. (ed.): Cuestiones actuales y conflictivas de la fiscalidad internacional. Wolters Kluwer, 2022, p. 163 - 206. ISBN 9788499547893.
Báez Moreno, Andrés / Navarro, A.: Spain. In: Bizioli, Gianluigi (ed.): Corporate Taxation, Group Debt Funding and Base Erosion. Kluwer Law International, 2022, p. 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, Volume 29, Nr. 5.
Navarro, Aitor: Access to Dispute Resolution Mechanisms in Cases of Tax Abuse. In: Intertax, 2022, Volume 50, Nr. 4, p. 341 - 355.
Navarro, Aitor: Transfer Pricing and the MLI. In: Intertax, 2022, Volume 49, Nr. 10, p. 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. (eds.): 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, Volume 4, Nr. 1, p. 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, Volume 28, Nr. 3, p. 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, p. 6 - 19.

Final edited version: SSRN

Navarro, Aitor: Spain. In: Haslehner, W. / Lamensch, M. (eds.): Taxation and Value Creation: EATLP 2020 Congress Report. IBFD, 2021, p. 529 - 548.

ISBN 9789087226879  SSRN

Navarro, Aitor: International Tax Soft Law Instruments: The Futility of the Static vs. Dynamic Interpretation Debate. In: Intertax, 2020, Volume 48, Nr. 10, p. 848 - 860.


Navarro, Aitor: Transfer Pricing. In: Brauner, Yariv (ed.): Research Handbook on International Tax Law. Edward Elgar, 2020, p. 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, Volume 22, Nr. 3, p. 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. (ed.): Combating Tax Avoidance in the EU: Harmonization and Cooperation in Direct Taxation. Kluwer Law International, 2019, p. 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, Volume 10, Nr. 3, p. 351 - 379.
Navarro, Aitor: Transactional Adjustments in Transfer Pricing. IBFD, 2017.

ISBN 9789087224356