Relationship dossier
France
Panama
Relationship assessment
Tax cooperation alongside a dispute over France’s tax-haven listing of Panama
France toward Panama
+10France concluded a bilateral tax convention with Panama. In 2016, France also treated Panama as a tax haven, prompting a diplomatic dispute.
Panama toward France
+10Panama concluded a bilateral tax convention with France. In 2016, Panama objected to France’s tax-haven treatment and responded by listing France as a country discriminating against Panama.
Overall relationship
+15The bilateral relationship includes a tax convention that provides a framework for cooperation, but tax policy has also generated a public dispute. The limited known range of concrete cooperation and the episode of reciprocal listings indicate a relationship with practical engagement but some friction.
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
France and Panama have a bilateral tax convention providing for tax cooperation, alongside a notable dispute over France’s treatment of Panama as a tax haven in 2016. These concrete areas support a picture of limited cooperation alongside periodic friction; the broader scope and durability of government cooperation are unclear.
Areas of tension
- France’s 2016 designation of Panama as a tax haven and Panama’s reciprocal listing of France as a country discriminating against it.
Key developments
France and Panama signed a convention on avoiding double taxation and preventing tax evasion.
France treated Panama as a tax haven; Panama responded by listing France as a country discriminating against Panama.
Major uncertainties
- The extent of practical cooperation under the bilateral tax convention is unclear.
- The breadth of government cooperation beyond tax matters is unclear.