Relationship dossier
Italy
Luxembourg
Relationship assessment
Italy and Luxembourg have a cooperative relationship supported by a bilateral tax convention and European integration.
Italy toward Luxembourg
+20Italy's bilateral convention with Luxembourg on avoiding double taxation provides a framework for fiscal cooperation and cross-border economic activity.
Luxembourg toward Italy
+20Luxembourg's bilateral convention with Italy on avoiding double taxation provides a framework for fiscal cooperation and cross-border economic activity.
Overall relationship
+25The relationship has a concrete cooperative basis in the bilateral tax convention, alongside the broader institutional setting of European integration. The available bilateral features support a generally cooperative assessment, while the scale of direct cooperation beyond fiscal 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
Italy and Luxembourg maintain a cooperative bilateral relationship, including a double-taxation convention that provides a concrete framework for economic and fiscal relations. Their cooperation also takes place within European integration, though shared membership alone does not establish the depth of direct bilateral ties. The scope and practical implementation of other bilateral cooperation are unclear.
Key developments
Italy and Luxembourg concluded a bilateral convention to avoid double taxation.
Major uncertainties
- The scope and implementation of bilateral cooperation beyond the tax convention are unclear.
- The extent of recent government-to-government initiatives is uncertain.