Relationship dossier
Isle of Man
Panama
Relationship assessment
Tax information exchange provides a limited basis for cooperation; the Isle of Man does not conduct an independent foreign policy.
Isle of Man toward Panama
+15The Isle of Man has a tax information exchange agreement with Panama. The Isle of Man is a Crown Dependency and does not conduct an independent foreign policy; the practical scope of its role in the arrangement is unclear.
Panama toward Isle of Man
+15Panama has a tax information exchange agreement with the Isle of Man, providing a channel for tax-related government cooperation. The extent of implementation and information exchange is unclear.
Overall relationship
+10The relationship has a concrete, limited cooperative basis in tax information exchange rather than a broad independent foreign-policy partnership. The Isle of Man's external relations are constitutionally handled by the United Kingdom, while the practical scope of cooperation under the tax arrangement 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
The Isle of Man and Panama have a tax information exchange agreement, providing a specific basis for government cooperation. The Isle of Man is a Crown Dependency and does not conduct an independent foreign policy; its external relations are constitutionally handled by the United Kingdom, although it has responsibilities in some domestic matters. The extent of practical cooperation under the tax arrangement is unclear.
Key developments
The Isle of Man and Panama concluded a tax information exchange agreement.
Major uncertainties
- The extent and frequency of tax information exchanged under the agreement are unclear.
- The scope of the Isle of Man government's role in implementing the arrangement is unclear.