Aitor Navarro

Universidad Carlos III de Madrid

Assistant professor

Calle Madrid, 126

Getafe, Madrid 28903

Spain

http://bit.ly/39HbBPz

SCHOLARLY PAPERS

18

DOWNLOADS
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Scholarly Papers (18)

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
Universidad Carlos III de Madrid
Downloads 657 (51,292)

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

2.

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 578 (60,518)

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

3.

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 321 (120,763)

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

4.

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
Universidad Carlos III de Madrid
Downloads 104 (324,732)

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

5.

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 82 (377,090)

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Tax, Developping countries, tax sparing clause

6.

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
Universidad Carlos III de Madrid
Downloads 71 (409,175)

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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

7.

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, Eva Escribano and Aitor Navarro
Universidad Complutense de MadridUniversidad Carlos III de Madrid - Department of Public Law and Universidad Carlos III de Madrid
Downloads 47 (497,532)

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taxation, value creation, digital services tax

8.
Downloads 43 (515,311)

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

9.

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
Universidad Carlos III de Madrid
Downloads 39 (534,378)

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

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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

11.
Downloads 17 (670,541)

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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

12.

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
Universidad Carlos III de Madrid
Downloads 17 (670,541)

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BEPS, transfer pricing, precios de transferencia

13.

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
Universidad Carlos III de Madrid and Universidad Carlos III de Madrid
Downloads 12 (708,763)

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

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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

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

16.

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
Universidad Carlos III de Madrid
Downloads 9 (732,439)

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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

17.

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
Universidad Carlos III de Madrid
Downloads 8 (740,370)

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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

18.

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
Universidad Carlos III de Madrid
Downloads 7 (748,342)

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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