Abstract
The purpose of this brief article is to address the topic of treaty abuse, which has gained increased importance in the framework of the OECD/G20 Base Erosion and Profit Shifting Project (BEPS). The author will start by briefly delimiting the concept of treaty abuse. Subsequently, we will be addressing the classical solutions to prevent treaty abuse. In the third and final part of this article the author will revisit the classical solutions in light of the latest developments to determine what has changed.
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