Aitor Navarro

Universidad Carlos III de Madrid

PhD Tax Lecturer and Researcher

CL. de Madrid 126

Madrid, Madrid 28903

Spain

SCHOLARLY PAPERS

6

DOWNLOADS

642

SSRN CITATIONS

0

CROSSREF CITATIONS

1

Scholarly Papers (6)

1.

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
Universidad Carlos III de Madrid, University of Leeds School of Law and Universite du Luxembourg, Faculty of Law
Downloads 514 (59,916)

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

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
Universidad Carlos III de Madrid
Downloads 105 (286,563)

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

3.

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
Universidad Carlos III de Madrid
Downloads 23 (554,577)

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Tax, Developping countries, tax sparing clause

4.

Consideraciones críticas sobre las normas de atribución de beneficios a establecimientos permanentes en el IRNR

Revista Española de Derecho Financiero
Number of pages: 40
Aitor Navarro
Universidad Carlos III de Madrid
Downloads 0

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Fiscalidad internacional – Impuesto sobre la renta de no residentes – Establecimiento permanente – Atribución de beneficios – Entidad funcionalmente separada

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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

6.

Los criterios para dirimir la doble residencia internacional en la jurisprudencia española

Quincena Fiscal
Number of pages: 21
Aitor Navarro
Universidad Carlos III de Madrid
Downloads 0

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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