Relationship dossier
Costa Rica
Luxembourg
Relationship assessment
A limited bilateral relationship with a tax information exchange agreement
Costa Rica toward Luxembourg
+15Costa Rica has entered into a bilateral tax information exchange agreement with Luxembourg, establishing a framework for cooperation on tax information.
Luxembourg toward Costa Rica
+15Luxembourg has entered into a bilateral tax information exchange agreement with Costa Rica, establishing a framework for cooperation on tax information.
Overall relationship
+15The relationship has a concrete institutional basis in bilateral tax information exchange, but the known cooperation is narrow and does not establish a broader close partnership.
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
Costa Rica and Luxembourg have a bilateral tax information exchange agreement, providing a concrete basis for administrative cooperation. The known bilateral relationship appears limited in scope, and details about broader government cooperation are unclear.
Key developments
Costa Rica and Luxembourg signed a bilateral tax information exchange agreement.
Major uncertainties
- The extent of implementation and use of the tax information exchange agreement is unclear.
- Details of cooperation beyond tax information exchange are limited.