Dr. Aitor Navarro, a Senior Research Fellow at the Max Planck Institute for Tax Law and Public Finance, has been appointed to a tenured associate professorship in tax law at Carlos III University in Madrid, Spain. He will effectively take over the post in September 2025.
Navarro joined the Institute as a Senior Research Fellow in September 2022. His research focuses primarily on international and European Union tax law. During his time at the Institute, he has published several works in these areas and presented his research at international academic conferences.
He completed his PhD in Law (Dr. iur., summa cum laude) under the supervision of Prof. Juan Zornoza at Carlos III University. His dissertation, "Transactional Adjustments in Transfer Pricing" published at IBFD– was awarded the 2018 Fernando Sainz de Bujanda Award, granted by the Institute of Fiscal Studies (Spanish Ministry of Finance) to the best thesis in tax law in Spain, and the 2019 Frans Vanistendael Award for International Tax Law, granted by the International Bureau of Fiscal Documentation.
He has merited further honors for his research, such as being shortlisted for the 2021 Frans Vanistendael Award for International Tax Law with the paper "International Tax Soft Law Instruments: the Futility of the Static v. Dynamic Interpretation Debate", obtaining the 2022 Nordic Tax Research Council Award for the paper Jurisdiction Not to Tax, Tax Sparing Clauses, and the OECD Minimum Taxation (GloBE) Proposal, and receiving the 2023 Award from the Freunde und Ehemalige des Max–Planck–Instituts für Steuerrecht und Öffentliche Finanzen e.V. for the contribution An International Tax Law Agenda. These scholarly works and several others are available in open access at his SSRN webpage.
At Carlos III University, he will continue working on his post-doctoral thesis on general principles of EU Law and their impact on taxation, which he initiated as his long-term project at the Institute. In this work, he endeavors to systematize the examination of the most relevant, case-law-based general principles in EU constitutional law having an impact in tax law, such as equality, proportionality, legal certainty, and the prohibition of abuse, while bringing together EU constitutional law and EU tax law scholarly perspectives to the matter.
He will remain a Research Affiliate at the Max Planck Institute for Tax Law and Public Finance.
May 2025