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Aitor Navarro

Observed names: A. Navarro, AITOR NAVARRO IBARROLA, Aitor Navarro Ibarrola, Navarro Ibarrola, Aitor
ORCID: 0000-0002-1380-9541
Observed ORCID: 0000-0002-1380-9541
OpenAlex ID: A5067640528
The Proposal for an EU Anti-avoidance Directive: Some Preliminary Thoughts
2016 · Aitor Navarro, Leopoldo Parada · EC Tax Review · 27
PDF
The Allocation of Taxing Rights under Pillar One of the OECD Proposal
2023 · Aitor Navarro · Oxford University Press eBooks · 19
Article: Access to Tax Treaty Dispute Resolution Mechanisms in Cases of Abuse
2022 · Aitor Navarro · Intertax · 7
International Tax Soft Law Instruments: The Futility of the Static v. Dynamic Interpretation Debate
2020 · Aitor Navarro · Intertax · 7
Jurisdiction Not to Tax, Tax Sparing Clauses, and the OECD Minimum Taxation (GloBE) Proposal
2021 · Aitor Navarro · Nordic Tax Journal · 6
PDF
Consideraciones De Política Fiscal Sobre La Propuesta Globe De Tributación Mínima (pilar 2) Y Su Implementación
2021 · Aitor Navarro · Crónica tributaria/Crónica tributaria · 5
PDF
The General Anti-Avoidance Rule of the EU Anti-Tax Avoidance Directive (ATAD GAAR): Interpretation and Implementation
2025 · Aitor Navarro · MPI studies in tax law and public finance · 4
An Introduction to Research in Transfer Pricing
2023 · Aitor Navarro · SSRN Electronic Journal · 3
Transfer pricing
2020 · Aitor Navarro · Edward Elgar Publishing eBooks · 3
Pillar One and Mobility – A Truly Global Solution?
2023 · Aitor Navarro, Svetislav Kostić · Intertax · 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?
2020 · Aitor Navarro · SSRN Electronic Journal · 2
Protecting EU Financial Interests in the Collection of Tax-Based Own Resources
2024 · Aitor Navarro · Intertax · 1
Complying with BEPS Substance Requirements Through Remote Personnel: Business Profit Allocation, the PPT and ATAD 3
2023 · Aitor Navarro · SSRN Electronic Journal · 1
An international tax law agenda
2022 · Aitor Navarro · Edward Elgar Publishing eBooks · 1
Simplification in Transfer Pricing: A Plea for the Enactment of Rebuttable Predetermined Margins and Methods Within Developing Countries
2021 · Aitor Navarro · Florida Tax Review · 1
Tax Sparing Clauses as a Policy Instrument of Developing Countries and Their Descent: Evidence from the Latin-American Tax Treaty Network
2020 · Aitor Navarro · SSRN Electronic Journal · 1
Literature Review: Fundamentals of Transfer Pricing. A Practical Guide, M. Lang, G. Cottani, R. Petruzzi & A. Storck (editors), Kluwer Law International, 2019
2019 · Aitor Navarro · Intertax · 1
Literature review: Joseph Andrus & Richard Collier. Transfer Pricing and the Arm's length Principle After BEPS (Oxford University Press, 2017)
2018 · Aitor Navarro · Intertax · 1
La normativa de atribución de rentas a establecimientos permanentes en Colombia
2016 · Aitor Navarro Ibarrola · Revista de Derecho Fiscal · 1
PDF
Chapter 27: Spain
2025 · Ricardo García Antón, A. Navarro · EC and international tax law series.
EU State Aid and the Tax Allocation of Multinationals' Profits
2025 · Hugo López López, Aitor Navarro · SSRN Electronic Journal
Guest Editorial: The Fiscal Future of the European Union
2024 · Aitor Navarro, Johanna Stark · Intertax
PDF
Aspectos controvertidos de la jurisprudencia sobre precios de transferencia en España y su relevancia para el Consejo de Estado
2023 · AITOR NAVARRO IBARROLA · Universidad del Externado de Colombia eBooks
Literature Review: The DEMPE Concept and Intangibles, Karol Dziwinski. Kluwer Law International. 2022
2023 · Aitor Navarro · Intertax
El concepto de beneficiario efectivo en España tras los casos daneses (Beneficial Ownership in Spain after the Danish Cases)
2023 · Aitor Navarro · SSRN Electronic Journal
Works count: 53
Citation count: 93
H-index: 5
I10-index: 2
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