Why are there alternatives to address treaty abuse in the MLI?

Treaty abuse, like the abuse of domestic law, can be addressed through a combination of (i) specific anti-abuse rules, which provide greater certainty but can only deal with known abusive strategies, and (ii) general anti-abuse rules or judicial doctrines, which are less certain but offer protection against abusive transactions that have not previously been identified or addressed. Both of these approaches can be equally effective to address treaty abuse, but countries have different legal environments and policy preferences. Therefore, the MLI and the minimum standard on treaty abuse guarantee that treaty abuse is targeted effectively and that countries have some flexibility in deciding which anti-abuse rules to adopt.