Taxpayers' Lack of Standing in International Tax Dispute Resolutions: An Analysis Based on the Hybrid Norms of International Taxation.

The article examines the lack of standing for taxpayers in international tax dispute resolution in 2014. Topics include remedies for double taxation, the Organisation for Economic Co-operation and Development's (OECD) Model Tax Convention used in double taxation disputes, and if taxpayers should be involved in the resolution process.