Anti-abuse provisions
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Last updated :
22-07-2025
| Treaty | Anti-abuse provisions | ||
|---|---|---|---|
| Albania | |No specific anti-abuse provision| | View treaty article | |
| Algeria | View treaty article | ||
| Argentina | |No specific anti–abuse provision| | View treaty article | |
| Armenia | |No specific anti–abuse provision| | View treaty article | |
| Aruba | |Other| | View treaty article | |
| Australia | |No specific anti–abuse provision| | View treaty article | |
| Austria | |Other| | View treaty article | |
| Azerbeijan | |Main purpose test| | View treaty article | |
| Bahrain | |Limitation on benefits| | View treaty article | |
| Bangladesh | |No specific anti-abuse provision| | View treaty article | |
| Barbados | |Main purpose test| | View treaty article | |
| Belarus | |No specific anti-abuse provision| | View treaty article | |
| Belgium | |No specific anti–abuse provision| | View treaty article | |
| Bosnia and Herzegovina | |No specific anti-abuse provision| | View treaty article | |
| Brazil | |No specific anti-abuse provision| | View treaty article | |
| Bulgaria | |No specific anti-abuse provision| | View treaty article | |
| Canada | |No specific anti-abuse provision| | View treaty article | |
| Caribbean Netherlands | |No specific anti-abuse provision| | View treaty article | |
| China | |Main purpose test| | View treaty article | |
| Croatia | |Main purpose test| | View treaty article | |
| Curaçao | |Main purpose test||Other| | View treaty article | |
| Czech Republic | |No specific anti-abuse provision| | View treaty article | |
| Denmark | |Principal purpose test| | View treaty article | |
| Egypt | |Main purpose test| | View treaty article | |
| Estonia | |Main purpose test| | View treaty article | |
| Ethiopia | |Limitation on benefits| | View treaty article | |
| Finland | |Other| | View treaty article | |
| France | |No specific anti-abuse provision| | View treaty article | |
| Georgia | |No specific anti-abuse provision| | View treaty article | |
| Germany | |No specific anti-abuse provision| | View treaty article | |
| Ghana | |Principal purpose test| | View treaty article | |
| Greece | |No specific anti-abuse provision| | View treaty article | |
| Hong Kong | |Main purpose test| | View treaty article | |
| Hungary | |No specific anti-abuse provision| | View treaty article | |
| Iceland | |No specific anti-abuse provision| | View treaty article | |
| India | |No specific anti-abuse provision| | View treaty article | |
| Indonesia | |Other| | View treaty article | |
| Ireland | |Other| | View treaty article | |
| Israel | |No specific anti-abuse provision| | View treaty article | |
| Italy | |No specific anti-abuse provision| | View treaty article | |
| Japan | |Limitation on benefits||Other| | View treaty article | |
| Jordan | |Main purpose test| | View treaty article | |
| Kazachstan | |Main purpose test| | View treaty article | |
| Kenya | |Main purpose test| | View treaty article | |
| Korean Republic | |Other| | View treaty article | |
| Kosovo | |No specific anti-abuse provision| | View treaty article | |
| Kuwait | |No specific anti-abuse provision| | View treaty article | |
| Kyrgyzstan | |No specific anti-abuse provision| | View treaty article | |
| Latvia | |Main purpose test| | View treaty article | |
| Lithuania | |Main purpose test| | View treaty article | |
| Luxembourg | |Other| | View treaty article | |
| Macedonia | |Main purpose test| | View treaty article | |
| Malawi | |Main purpose test| | View treaty article | |
| Malaysia | |No specific anti-abuse provision| | View treaty article | |
| Malta | |Main purpose test| | View treaty article | |
| Mexico | |Main purpose test| | View treaty article | |
| Moldova | |No specific anti-abuse provision| | View treaty article | |
| Mongolia | View treaty article | ||
| Montenegro | |No specific anti-abuse provision| | View treaty article | |
| Morocco | |Main purpose test| | View treaty article | |
| New Zealand | |No specific anti-abuse provision| | View treaty article | |
| Nigeria | |No specific anti-abuse provision| | View treaty article | |
| Norway | |No specific anti-abuse provision| | View treaty article | |
| Oman | |No specific anti-abuse provision| | View treaty article | |
| Pakistan | |No specific anti-abuse provision| | View treaty article | |
| Panama | |Other| | View treaty article | |
| Philippines | |No specific anti-abuse provision| | View treaty article | |
| Poland | |No specific anti-abuse provision| | View treaty article | |
| Portugal | |No specific anti-abuse provision| | View treaty article | |
| Qatar | |Main purpose test| | View treaty article | |
| Romania | |Main purpose test| | View treaty article | |
| Russian Federation | |No specific anti-abuse provision| | View treaty article | |
| Saint Martin | |Main purpose test||Other| | View treaty article | |
| Saudi Arabia | |No specific anti-abuse provision| | View treaty article | |
| Serbia | |No specific anti-abuse provision| | View treaty article | |
| Singapore | |No specific anti-abuse provision| | View treaty article | |
| Slovakia | |No specific anti-abuse provision| | View treaty article | |
| Slovenia | |No specific anti-abuse provision| | View treaty article | |
| South Africa (Republic of) | |Main purpose test| | View treaty article | |
| Spain | |Other| | View treaty article | |
| Sri Lanka | |No specific anti-abuse provision| | View treaty article | |
| Surinam | |Main purpose test| | View treaty article | |
| Sweden | |No specific anti-abuse provision| | View treaty article | |
| Swiss Confederation | |Main purpose test| | View treaty article | |
| Taiwan | |No specific anti-abuse provision| | View treaty article | |
| Tajikistan | |No specific anti-abuse provision| | View treaty article | |
| Thailand | |No specific anti-abuse provision| | View treaty article | |
| Tunisia | |Main purpose test| | View treaty article | |
| Turkey | |No specific anti-abuse provision| | View treaty article | |
| Turkmenistan | |No specific anti-abuse provision| | View treaty article | |
| U.S.S.R. (Former) | |No specific anti-abuse provision| | View treaty article | |
| Uganda | |No specific anti-abuse provision| | View treaty article | |
| Ukraine | |Main purpose test| | View treaty article | |
| United Arab Emirates | |Main purpose test| | View treaty article | |
| United Kingdom | |Main purpose test| | View treaty article | |
| United States of America | |Limitation on benefits| | View treaty article | |
| Uzbekistan | |Principal purpose test| | View treaty article | |
| Venezuela | |No specific anti-abuse provision| | View treaty article | |
| Vietnam | |No specific anti-abuse provision| | View treaty article | |
| Yugoslavia (Former) | |No specific anti-abuse provision| | View treaty article | |
| Zambia | |Main purpose test| | View treaty article | |
| Zimbabwe | |No specific anti-abuse provision| | View treaty article | |