Aitor Navarro

Dr. Aitor Navarro is a Senior Research Fellow at the Max Planck Institute for Tax Law and Public Finance (since 2022). Previously, he served as Assistant Professor (2017–2022) and Lecturer (2013–2017) in Tax Law at Carlos III University, Madrid. He holds a Doctor Juris (summa cum laude) from Carlos III University (2016), an LL.M. in Public Law (2012), and a law degree from the University of Navarra (2010). His research focuses on Tax Law, EU Law, and Legal Theory, with expertise in transfer pricing, international tax policy, and BEPS initiatives. Awards include the 2022 Nordic Tax Research Council Award and the 2019 Frans Vanistendael Award. He is affiliated with the AEDF, EATLP, and IFA.

Education:

• Doctor Juris, summa cum laude, Carlos III University (2012–2016)
• LL.M. in Public Law, Carlos III University (2010–2012)
• Law Degree, University of Navarra (2006–2010)

Research Interests:

• International Tax Law, particularly transfer pricing and BEPS
• EU tax harmonization and state aid
• Legal interpretation of tax treaties and anti-avoidance rules
• Policy implications of digital economy taxation

Recent Article Trends:

• Focus on Pillar One/Pillar Two reforms and their global impact
• Analysis of EU state aid and multinational tax allocation
• Exploration of post-BEPS substance requirements and mobility challenges

Awards:

• 2023 Award from Max Planck Institute Alumni
• 2022 Nordic Tax Research Council Award (for work on GloBE Proposal)
• 2019 Frans Vanistendael Award (for Transactional Adjustments in Transfer Pricing)

Labs/Teams: Active in the Max Planck Institute's Tax Law research group, collaborating on EU tax policy and global taxation frameworks.