Revisiting Concepts of Abuse under Tax Treaties and EU Tax Law

Revisiting Concepts of Abuse under Tax Treaties and EU Tax Law is a detailed and comprehensive study of anti-abuse rules and principles in international and EU tax law, covering recent developments in treaty practice, case law and doctrinal analysis of more than twenty states.

Why This Book?

“Revisiting Concepts of Abuse under Tax Treaties and EU Tax Law”, comprising the proceedings and working documents of the annual seminar held in Milan in November 2025, is a detailed and comprehensive study on anti-abuse rules and principles in international and EU tax law.

First, the book explores the current concepts of abuse in domestic law experiences and in public international law. It examines the terminology, principles and legal doctrines that are used in these domains, and which are relevant to tax matters.

A dedicated section then examines the EU anti-abuse framework, covering the principle of prohibition of abusive practices and the principle of proportionality, as well as the anti-abuse rules included in the ATAD and in the Parent-Subsidiary Directive. It also provides a comparative analysis of the implementation of the EU anti-abuse rules in the legislation of the EU Member States and their judicial interpretation and application. 
The book delves into a wide range of topics concerning anti-abuse measures and tax treaty law. It analyses the application of the PPT under article 29(9) of the OECD Model and the application of LoB clauses, as well as SAARs included in the OECD Model and Commentary and certain SAARs found only in country-specific tax treaty practice. Specific chapters examine the interaction between domestic anti-abuse provisions and tax treaties, the interaction and overlap between treaty SAARs and the PPT, as well as treaty dispute prevention and resolution in relation to tax abuse.

Finally, the book opens to further perspectives, focusing on specific policy considerations for developing countries in relation to anti-abuse measures, procedural issues regarding anti-abuse measures and new horizons arising from global minimum taxation.

Individual country reports complete the book, providing an in-depth analysis of the recent developments in treaty practice, case law and doctrinal analysis on anti-abuse measures of several EU and non-EU Member States, namely Australia, Austria, Belgium, Brazil, Canada, Denmark, Finland, France, Germany, India, Ireland, Italy, Luxembourg, the Netherlands, New Zealand, South Africa, Spain, Sweden, Switzerland, the United Kingdom and the United States.

This book provides a unique and detailed analysis of some of the most important issues concerning the anti-abuse measures in international and EU tax law. As such, it is an essential reference for international tax students, practitioners and academics.