Relationship dossier
Brunei
Luxembourg
Relationship assessment
Brunei and Luxembourg maintain a tax-cooperation framework, with broader bilateral engagement unclear.
Brunei toward Luxembourg
+15Brunei concluded a bilateral agreement with Luxembourg to avoid double taxation, providing a framework for cooperation on cross-border tax matters.
Luxembourg toward Brunei
+15Luxembourg concluded a bilateral agreement with Brunei to avoid double taxation, providing a framework for cooperation on cross-border tax matters.
Overall relationship
+15The bilateral tax agreement is a concrete basis for sustained cooperation, although the breadth of the relationship beyond tax matters is unclear.
How to read these scores
Scores are rough judgments, not objective measurements or current verification. Directional scores describe government policy and conduct, not public opinion. The overall score is an independent estimate, never an average.
- −100
- Extreme sustained hostility
- −50
- Substantially adversarial
- 0
- Mixed or neutral, supported by knowledge
- +50
- Substantially cooperative
- +100
- Exceptionally close sustained partnership
“Not assessed” means there is no recorded score. Pair existence makes no claim about diplomatic recognition or established relations.
Relationship context
Overview
Brunei and Luxembourg have a bilateral agreement to avoid double taxation, providing a concrete basis for cooperation on cross-border tax matters. Broader bilateral cooperation and the agreement’s practical scope are unclear.
Key developments
Brunei and Luxembourg signed an agreement to avoid double taxation.
Major uncertainties
- The scope and implementation of the tax agreement are unclear.
- Details of other direct government cooperation are limited.