Aitor Navarro

Max Planck Institute for Tax Law and Public Finance

Senior Research Fellow

Marstallplatz, 1

Munich, Bayern 80539

Germany

  • Max Planck Institute for Tax Law and Public Finance

SCHOLARLY PAPERS

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Scholarly Papers (36)

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1.

The Allocation of Taxing Rights under Pillar One of the OECD Proposal

OUP Handbook of International Tax Law (F. Haase, G. Kofler eds., Oxford University Press 2021 Forthcoming)
Number of pages: 19 Posted: 19 Apr 2021 Last Revised: 11 Nov 2021
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance
Downloads 2,230 (13,468)

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Pillar One, OECD, Inclusive Framework, digital economy, international taxation

2.

Jurisdiction Not to Tax, Tax Sparing Clauses and the Income Inclusion Rule of the OECD Pillar 2 (GloBE) Proposal: The Demise of a Policy Instrument of Developing Countries?

Copenhagen Business School, CBS LAW Research Paper No. 20-22
Number of pages: 39 Posted: 24 Aug 2020
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance
Downloads 1,015 (43,919)

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Jurisdiction to tax, tax sparing, tax incentives, Pillar 2, GloBE, tax treaties

3.

An Introduction to Research in Transfer Pricing

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2023 - 06
Number of pages: 27 Posted: 20 Mar 2023
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance
Downloads 945 (48,725)

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International Taxation, European Union Tax Law, Transfer Pricing, TPG, MNE, BEPS

4.

The Proposal for an EU-Anti Avoidance Directive: Some Preliminary Thoughts

EC Tax Review Vol. 25, No. 3, 2016
Number of pages: 26 Posted: 20 Nov 2016
Aitor Navarro, Leopoldo Parada and Paloma Schwarz
Max Planck Institute for Tax Law and Public Finance, University of Leeds School of Law and Universite du Luxembourg, Faculty of Law
Downloads 705 (71,938)
Citation 2

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European Tax Law; Tax avoidance; Agressive tax planning; International Tax Law

5.

Complying with BEPS Substance Requirements Through Remote Personnel: Business Profit Allocation, the PPT and ATAD 3

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2023-13
Number of pages: 30 Posted: 06 Nov 2023
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance
Downloads 516 (106,461)

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International Taxation, BEPS, tax competition, substance, remote personnel, mobility, tax abuse, permanent establishments, transfer pricing, principal purpose test, ATAD 3

6.

El concepto de beneficiario efectivo en España tras los casos daneses (Beneficial Ownership in Spain after the Danish Cases)

Number of pages: 44 Posted: 13 Jul 2023
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance
Downloads 477 (116,978)

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Derecho tributario de la Unión Europea, casos daneses, beneficiario efectivo, directiva matriz-filial, directiva de intereses y cánones, convenios para evitar la doble imposición, abuso, European Union tax law, danish cases, beneficial ownership, abuse

7.

An International Tax Law Research Agenda

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2023-11
Number of pages: 18 Posted: 20 Oct 2023 Last Revised: 20 Dec 2023
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance
Downloads 417 (137,370)

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International Taxation, BEPS, tax sovereignty, tax competition, minimum taxation, economic rents, formulary apportionment, tax multilateralism

8.

Préstamos intragrupo en la normativa española sobre operaciones vinculadas del Impuesto sobre sociedades (Intra-group Loans within the Spanish Transfer Pricing Regulations)

Nueva Fiscalidad, Monográfico sobre Fiscalidad Internacional y Comunitaria, 93-117
Number of pages: 30 Posted: 09 Feb 2021
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance
Downloads 303 (194,392)

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Impuesto sobre sociedades, precios de transferencia, operaciones vinculadas, financiación, préstamo intra-grupo, Spanish corporate income tax, transfer pricing, controlled transactions, finance, intra-group loans

9.

The General Anti-Avoidance Rule of the EU Anti-Tax Avoidance Directive (ATAD GAAR): Interpretation and Implementation 

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2024-08
Number of pages: 52 Posted: 18 Sep 2024
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance
Downloads 260 (229,944)

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European Union, corporate taxation, anti-tax avoidance directive, ATAD, GAAR, general anti-avoidance rule, tax abuse, tax avoidance

10.

Simplification in Transfer Pricing

22 Florida Tax Review 755-788
Number of pages: 34 Posted: 01 Nov 2022
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance
Downloads 255 (231,765)

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corporate tax, transfer pricing, simplification, developing countries

11.

The Multilateral Instrument (MLI) and Transfer Pricing

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2024-01
Number of pages: 17 Posted: 02 Feb 2024
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance
Downloads 253 (233,496)

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MLI, multilateral instrument, tax treaties, transfer pricing, arm’s length principle, abuse, corresponding adjustments, mutual agreement procedure, MAP

12.

Jurisdiction Not to Tax, Tax Sparing Clauses, and the OECD Minimum Taxation (GloBE) Proposal

Nordic Tax Journal 2021 (1) 6-19
Number of pages: 14 Posted: 13 May 2022
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance
Downloads 212 (276,607)

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Jurisdiction to tax, tax sparing, tax incentives, Pillar Two, GloBE, tax treaties

13.

The Arm’s Length Standard and Tax Justice: Reflections on the Present and the Future of Transfer Pricing

10(3) World Tax Journal 351-379 (2018 IBFD)
Number of pages: 29 Posted: 22 Jan 2024
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance
Downloads 195 (298,679)

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International Taxation, BEPS, transfer pricing, arm's length, MNE

14.

Access to Tax Treaty Dispute Resolution Mechanisms in Cases of Abuse

Intertax, Volume 50, Issue 4, 341-355 (2022)
Number of pages: 15 Posted: 20 Jan 2023
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance
Downloads 195 (298,679)

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Tax treaties, dispute resolution, mutual agreement procedure, arbitration, MLI, tax abuse, GAAR, PPT

15.

Tax Sparing Clauses as a Policy Instrument of Developing Countries and Their Descent: Evidence from the Latin-American Tax Treaty Network

Copenhagen Business School, CBS LAW Research Paper No. 20-17
Number of pages: 31 Posted: 10 Aug 2020
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance
Downloads 187 (310,149)

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Tax, Developping countries, tax sparing clause

16.

International Tax Soft Law Instruments: The Futility of the Static v. Dynamic Interpretation Debate

48(10) Intertax 848-860 (2020)
Number of pages: 13 Posted: 12 Apr 2021
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance
Downloads 179 (322,588)
Citation 1

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Double Tax Conventions, legal interpretation, soft law, OECD Commentaries

17.

The Relevance of the Beneficial Ownership Concept in Tax Treaty Clauses That Do Not Include It in Their Wording: A Note on the Colgate-Palmolive Case

Number of pages: 5 Posted: 16 Mar 2021
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance
Downloads 167 (344,663)

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Tax Treaty, Double Tax Convention, Beneficial Ownership, Royalties, Switzerland, Spain, OECD Commentaries, Soft Law, Interpretation

18.

The EU as a Tax Harmonisation Catalyser – Triumphs and Challenges within an Asymmetric Cooperation Model 

Working Paper of the Max Planck Institute for Tax Law and Public Finance Working Paper No. 2024–04
Number of pages: 45 Posted: 19 Jul 2024
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance
Downloads 142 (391,901)

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European Union, European Commission Legal Services, tax harmonization, income taxation, indirect taxation, tax competition, tax policy, unanimity.

19.

Los criterios para dirimir la doble residencia internacional en la jurisprudencia española (Tax Treaties Tie-Break Rules Regarding Double Residence of Individuals: Spanish Case Law)

Quincena Fiscal
Number of pages: 21 Posted: 25 Jan 2021
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance
Downloads 138 (400,843)

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Tributación internacional, Convenios de Doble Imposición, art. 4 Modelo de Convenio OCDE, Residencia, tie-break rules, International Taxation, Double Tax Conventions, Art.4 OECD-MC, residence

20.

Elimination of Double Taxation in the European Union: Former Article 293 TEEC, EU Competences and Controversial Aspects of the Arbitration Directive

Combating Tax Avoidance in the EU. Harmonization and Cooperation in Direct Taxation, ISBN 978-94-035-0154-3
Number of pages: 56 Posted: 17 Nov 2020
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance
Downloads 129 (422,433)

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European Union, EU tax law, double taxation, alternative dispute resolution, ADR, mutual agreement procedure, MAP, arbitration

21.

Pillar One and Mobility – A Truly Global Solution?

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2024-02, Intertax, Volume 51, Issue 12 (2023) pp. 840 – 850
Number of pages: 13 Posted: 10 Jun 2024
Aitor Navarro and Svetislav Kostić
Max Planck Institute for Tax Law and Public Finance and Independent
Downloads 125 (432,691)

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OECD, Pillar One, Amount A, Amount B, MNE taxation, digital economy, formulary apportionment, transfer pricing, mobility, developing countries, market jurisdictions

22.

Intangibles de difícil valoración y ajustes retrospectivos en la normativa española sobre precios de transferencia (Hard-to-Value Intangibles Andretrospective Adjustments Within the Spanish Transfer Pricing Rules)

Crónica Tributaria, 173-2019
Number of pages: 27 Posted: 16 Nov 2020
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance
Downloads 115 (460,851)

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Principio de plena competencia, precios de transferencia, operaciones vinculadas, Transfer Pricing Guidelines, Intangibles, Intangibles de difícil valoración, Arm’s Length Principle, Transfer Pricing, Controlled Transactions, Hard-to-value Intangibles

23.

Consideraciones de política fiscal sobre la propuesta GloBE de tributación mínima (Pilar 2) [Tax Policy Considerations on the Minimum Taxation Globe Proposal (Pillar Two)]

Crónica Tributaria 179/2021, 63-91
Number of pages: 32 Posted: 11 Jan 2024
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance
Downloads 110 (476,234)

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OECD, Inclusive Framework, European Union, GloBE, BEPS, Pillar Two, Minimum Taxation, Tax Incentives

24.

Spanish Report for 2020 EATLP Congress: Taxation and Value Creation

Forthcoming in “Taxation and value creation” (W. Haslehner and M. Lamensch), EATLP Tax Law Series, Books IBFD (2021) reproduced with permission from EATLP
Number of pages: 12 Posted: 22 Mar 2021
Eva Escribano and Aitor Navarro
Universidad Complutense de Madrid and Max Planck Institute for Tax Law and Public Finance
Downloads 99 (512,918)

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taxation, value creation, digital services tax

25.

Chapter 8: Spain

Corporate Taxation, Group Debt Funding and Base Erosion, 2020
Number of pages: 48 Posted: 24 Nov 2020
Andrés Báez and Aitor Navarro
Max Planck Institute for Tax Law and Public Finance and Max Planck Institute for Tax Law and Public Finance
Downloads 51 (733,336)

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Spain, corporate income tax, interest limitation, interest barrier, BEPS action 4, leveraged buyout transactions, LBO, hybrid instruments

26.

La normativa de atribución de rentas a establecimientos permanentes en Colombia (Attribution of Profits to Permanent Establishments in Colombian Tax Law)

Revista de Derecho Fiscal, No. 9, 2016
Number of pages: 20 Posted: 17 Nov 2020
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance
Downloads 47 (758,792)

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Impuesto sobre la renta, Establecimiento permanente, Atribución de rentas, Entidad funcionalmente separada, Authorized OECD Approach, BEPS, Colombian Income Tax, Permanent Establishment, Attribution of Income, Functionally Separate Entity

27.

La modificación de las pautas sobre precios de transferencia en BEPS (Acciones 8-10): ¿cambio o evolución? (The Modification of the Transfer Pricing Guidelines after BEPS (Actions 8 to 10) Change or Evolution?)

El Plan de Acción sobre Erosión de Bases Imponibles y Traslado de Beneficios (BEPS), 2017
Number of pages: 18 Posted: 01 Dec 2020
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance
Downloads 41 (800,682)

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BEPS, transfer pricing, precios de transferencia

28.

La atribución de beneficios a establecimientos permanentes de seguros en la red iberoamericana de convenios para evitar la doble imposición (The Attribution of Profits to Insurance Permanent Establishments in the Ibero-American Tax Treaty Network)

Problemas de tributación internacional en Iberoamérica. Una visión desde los diez años del OITI
Number of pages: 34 Posted: 06 Feb 2021
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance
Downloads 39 (815,430)

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Convenios para evitar la doble imposición, beneficios empresariales, establecimiento permanente, atribución de beneficios, EP de seguros, tax treaties, business income, permanent establishment, insurance PE

29.

Literature review: M. Lang, G. Cottani, R. Petruzzi & A. Storck eds. Fundamentals of Transfer Pricing. A Practical Guide, (Kluwer Law International, 2019)

47(12) Intertax 1125–1127 (2019)
Number of pages: 3 Posted: 18 Apr 2024
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance
Downloads 37 (830,871)

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OECD, corporate taxation, multinational enterprises, transfer pricing

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Convenios para evitar la doble imposición, operaciones vinculadas, precios de transferencia, principio de plena competencia, desconocimiento de la operación, ajustes transaccionales, Double Tax Treaties, transfer pricing, arm’s length principle, disregard of the transaction, transactional adjustment

31.

Consideraciones Críticas Sobre Las Normas De Atribución De Beneficios a Establecimientos Permanentes En El IRNR (Atribution of Profits to Permanent Establishments According to the Spanish Non Residents Income Tax: A Critical Appraisal)

Revista Española de Derecho Financiero, 2019
Number of pages: 40 Posted: 04 Nov 2020
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance
Downloads 35 (846,959)

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Fiscalidad Internacional, Impuesto Sobre La Renta De No Residentes, Establecimiento Permanente, Atribución De Beneficios, Entidad Funcionalmente Separada

32.

Literature review: Joseph Andrus & Richard Collier. Transfer Pricing and the Arm's Length Principle After BEPS

46(6/7) Intertax 598–600 (2018)
Number of pages: 3 Posted: 19 Apr 2024
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance
Downloads 34 (863,877)

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OECD, Corporate taxation, transfer pricing, BEPS

33.

La eliminación de la doble imposición en la Unión Europea: el antiguo art. 293, competencias de la Unión y aspectos controvertidos de la Directiva de Arbitraje (Elimination of Double Taxation in the European Union: Former Article 293 TEEC, EU Competences and Controversial Aspects of the EU Arbitration Directive)

J.M. Almudí Cid et al. eds., La armonización de las normas contra la elusión fiscal relativas a la fiscalidad directa en la Unión Europea (Thomson Reuters Aranzadi)
Number of pages: 36 Posted: 02 Dec 2020
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance
Downloads 34 (855,412)

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Unión Europea, resolución de disputas, procedimiento amistoso, arbitraje, convenios para evitar la doble imposición, European Union, EU tax law, double taxation, alternative dispute resolution, ADR, mutual agreement procedure, MAP, arbitration

34.

Literature review: Karol Dziwiński, The DEMPE Concept and Intangibles (Kluwer Law International, 2022)

51(3) Intertax 263–265 (2023)
Number of pages: 3 Posted: 18 Apr 2024
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance
Downloads 21 (976,696)

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OECD, Corporate taxation, transfer pricing, intangibles, BEPS, DEMPE, intangible-related returns

35.

Transactional Adjustments in Transfer Pricing

IBFD Doctoral Series; Vol. 40. IBFD, 2018.
Posted: 28 Feb 2024
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance

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transfer pricing, transfer pricing adjustment, comparability analysis, arm's length principle, risk, intangibles, hard-to-value intangibles, reorganization, cost sharing arrangement

36.

The Arm's Length Standard and Tax Justice : Reflections on the Present and the Future of Transfer Pricing

In: World tax journal. - Amsterdam. - Vol. 10 (2018), no. 3 ; p. 351-379
Posted: 06 Dec 2022
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance

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arm's length principle, transfer pricing, horizontal equity, ability to pay, transfer pricing adjustment