Relationship dossier
Cayman Islands
Panama
Relationship assessment
Tax information exchange provides a limited basis for Cayman Islands–Panama cooperation.
Cayman Islands toward Panama
+15The Cayman Islands has a tax information exchange arrangement with Panama, supporting cooperation on tax information. The Cayman Islands is a British Overseas Territory, with external relations constitutionally subject to UK responsibility.
Panama toward Cayman Islands
+15Panama has a tax information exchange arrangement with the Cayman Islands, supporting cooperation on tax information.
Overall relationship
+15The relationship has a concrete but specialized basis in tax information exchange. The Cayman Islands' status as a British Overseas Territory shapes its external relations, while the breadth and practical operation of bilateral cooperation beyond tax matters are 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
The Cayman Islands and Panama have a tax information exchange arrangement, providing a concrete basis for cooperation on tax matters. The Cayman Islands is a British Overseas Territory, and its external relations are constitutionally subject to UK responsibility. The scope and practical implementation of the bilateral arrangement are unclear.
Key developments
A tax information exchange arrangement between the Cayman Islands and Panama provides a framework for tax cooperation.
Major uncertainties
- The scope and implementation of tax information exchange between the Cayman Islands and Panama are unclear.
- The extent of direct Cayman Islands government engagement with Panama beyond tax cooperation is unclear.