Perceptions of unequal tax treatment are capable of having significant impact on taxpayer compliance. This effect could be considered particularly problematic in the context of different outcomes due to differing anti-abuse provisions, inter alia in double tax conventions. Against this background, this article sets out to explore treaty anti-abuse provisions specifically from an equality perspective and discuss whether, and to what extent, equality is realized at the treaty, EU and national levels. While it is argued that (the specific degree of) diverging tax assessments stemming from differing abuse concepts can be reasonably explained from a legal perspective, their wider socio-political implications should not be neglected. The article is founded on a comparative analysis to demonstrate that these effects are likely to specifically materialize in smaller economies and developing countries.