Relationship dossier
Luxembourg
Macau
Relationship assessment
Luxembourg and Macau maintain focused cooperation through a double-taxation agreement.
Luxembourg toward Macau
+15Luxembourg concluded an agreement with Macau to avoid double taxation, providing a concrete framework for cooperation on tax matters.
Macau toward Luxembourg
+15The Macau government concluded an agreement with Luxembourg to avoid double taxation, within the region’s authority over relevant tax matters.
Overall relationship
+15The relationship has a concrete but specialized basis in their double-taxation agreement. Macau’s status as a Chinese special administrative region means its external relations are not generally conducted as an independent foreign policy; the known bilateral framework concerns taxation rather than a broad political or security 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
Luxembourg and Macau have a bilateral agreement on the avoidance of double taxation, reflecting focused cooperation on tax matters. Macau is a special administrative region of China; its external affairs are generally handled by China, although it can conclude certain agreements in areas within its autonomy. The known cooperation is narrow and does not establish a broader partnership.
Key developments
Luxembourg and Macau concluded an agreement to avoid double taxation.
Major uncertainties
- The practical scope and implementation of the tax agreement are unclear.
- The extent of other direct government cooperation is unclear.