Research topics

International taxation. Double Tax Conventions. Corporate Income Tax. Transfer Pricing.

Education

• Juris Doctor, Carlos III University, Madrid. Sobresaliente cum laude, mención internacional and premio extraordinario de doctorado. 
• LLM in Public Law, Carlos III University, Madrid
• Graduate in Law, Universidad Pública de Navarra.

 
Publications (selection)

• NAVARRO, A. (forthcoming) 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? Draft paper on SSRN
• NAVARRO, A. (forthcoming) Tax Sparing Clauses as a Policy Instrument of Developing Countries and Their Descent: Evidence from the Latin-American Tax Treaty Network Draft paper on SSRN
• NAVARRO, A. 2020 Transfer Pricing, in Research Handbook on International Tax Law (Y. Brauner ed., Edward Elgar, 97-118) Book webpage at Edward Elgar site
• NAVARRO, A. 2018 El desconocimiento de operaciones vinculadas en el marco del principio de plena competencia del artículo 18 de la Ley del Impuesto sobre Sociedades (Madrid: Instituto de Estudios Fiscales)
• NAVARRO, A. Elimination of Double Taxation in the European Union: Former Article 293 TEEC, EU Competences and Controversial Aspects of the Arbitration Directive /en/ ALMUDÍ; FERRERAS; HERNÁNDEZ (dirs.) “Combating Tax Avoidance in the EU: Harmonisation and Cooperation in Direct Taxation” (Kluwer Law International) Full article on SSRN
• NAVARRO, A. 2018 Transactional Adjustments in Transfer Pricing (Amsterdam: International Bureau of Fiscal Documentation. ISBN: 978-90-8722-435-6). 2019 Frans Vanistendael Award for International Tax Law Book webpage at IBFD site
• NAVARRO, A. 2018 “The Arm’s Length Standard and Tax Justice: Reflections on the Present and the Future of Transfer Pricing” (World Tax Journal, vol.10, n.3, 351-379)
• NAVARRO, A. 2017 “Los cambios de los principios del Transfer Pricing en BEPS (Acciones 8-10): ¿cambio o evolución?” ¿change or evolution?) /in/ ALMUDÍ; FERRERAS; HERNÁNDEZ (dirs.) El plan de acción sobre erosion de bases imponibles y trasado de beneficios: G-20, OCDE y Unión Europea (Aranzadi, 131-148) Full article on SSRN
• NAVARRO, A. 2017 “El desconocimiento de operaciones vinculadas en el ámbito de los convenios para evitar la doble imposición: una crítica a la doctrina vertida por la Audiencia Nacional y el Tribunal Supremo” (Quincena Fiscal, n.11, 35-57) Full article on SSRN
• NAVARRO, A.; PARADA, L.; SCHWARZ, P. 2016 “The Proposal for an EU Anti-Avoidance Directive: Some Preliminary Thoughts” (EC Tax Review, n.4, 117-131). Full article on SSRN
• NAVARRO, A. 2012 “Los criterios para dirimir la doble residencia internacional en la jurisprudencia española” (Quincena Fiscal, n.9, 87-107) Full article on SSRN

 
Research stays

• Max Planck Institute for Tax Law and Public Finance. Munich (Germany).
  • 2019 April - September
  • 2017 July - August
  • 2015 June - September 
• Wirtschafts Universität Wien. Viena (Austria)
  • 2014 July – August
• International Bureau of Fiscal Documentation. Amsterdam (The Netherlands)
  • 2013 July - September
• Westfälisches-Wilhelms Universität Münster. Münster (Germany)
  • 2012 July - August

Scholarships

• 2019 May - August. Research stay at the Max Planck Institute of Tax Law and Public Finance (Munich - Germany). Universidad Carlos III de Madrid, ayuda para la movilidad de investigadores
• 2017 July - September. Research stay at the Max Planck Institute of Tax Law and Public Finance (Munich - Germany). Max Planck Institute of Tax Law and Public Finance
• 2015 August - September. Research stay at the Max Planck Institute of Tax Law and Public Finance (Munich - Germany). Universidad Carlos III de Madrid, ayuda para la movilidad de investigadores
• 2015 June - July. Research stay at the Max Planck Institute of Tax Law and Public Finance (Munich - Germany). Ministerio de Economía y Competitividad (Spanish Ministry of Economy and Competitiveness)
• 2014 July - August. Research stay at the Institute for Austrian and International Tax Law. Wirtschaftsuniversität Wien (Vienna - Austria). Ministerio de Economía y Competitividad (Spanish Ministry of Economy and Competitiveness)
• 2013 July - October 2013. Research stay at the International Bureau of Fiscal Documentation (IBFD) (Amsterdam, the Netherlands). Ministerio de Economía y Competitividad (Spanish Ministry of Economy and Competitiveness)
• 2012 July - August. Research stay at the Tax Law Institute of the Westfälisches-Wilhelms Universität Münster (Münster - Germany). Ministerio de Economía y Competitividad (Spanish Ministry of Economy and Competitiveness)
• 2011 October - 2015 October. Thesis project development. Ministerio de Economía y Competitividad (Spanish Ministry of Economy and Competitiveness)
• 2010 November - 2011 October. Scholarship to obtain an LLM in Public Law. Universidad Carlos III, Madrid

Participation in research projects

• “La fiscalidad internacional tras BEPS: ¿son las nuevas reglas y propuestas adecuadas para todos los Estados” (Ministerio de Economía, Industria y Competitividad, 2018-2021)
• “Repensando la estructura y conceptos de la fiscalidad internacional” (Ministerio de Economía y Competitividad, 2014-2017)
• “La fiscalidad directa en la Unión Europea: entre competencia y convergencia” (Ministerio de Ciencia e Innovación, 2011-2013)

Awards

• 2018 Frans Vanistendael Award for International Tax Law
• 2017 Fernando Sainz de Bujanda prize to the best thesis in Tax Law, granted by the Instituto de Estudios Fiscales
• 2016 Premio extraordinario de doctorado, Carlos III University, Madrid

Languages

Spanish, English, Portuguese