Relationship dossier
Luxembourg
Nigeria
Relationship assessment
A modest bilateral relationship with a tax agreement as a concrete framework for cooperation.
Luxembourg toward Nigeria
+10Luxembourg entered into a bilateral double-taxation agreement with Nigeria, establishing a framework for addressing tax matters involving the two countries.
Nigeria toward Luxembourg
+10Nigeria entered into a bilateral double-taxation agreement with Luxembourg, establishing a framework for addressing tax matters involving the two countries.
Overall relationship
+10The bilateral relationship has a practical institutional basis in the double-taxation agreement. The known cooperation is specific rather than evidence of a broad or especially close partnership; the scope of other bilateral activity 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
Luxembourg and Nigeria have a bilateral double-taxation agreement, providing a concrete framework for cooperation on cross-border taxation. The relationship appears to include modest institutional cooperation, but its broader scope and implementation are unclear.
Key developments
Luxembourg and Nigeria signed a bilateral agreement on the avoidance of double taxation.
Major uncertainties
- The agreement’s practical implementation and current scope are unclear.
- Details of other direct government cooperation between Luxembourg and Nigeria are limited.