Relationship dossier
Luxembourg
San Marino
Relationship assessment
Bilateral tax information exchange provides a concrete, limited basis for cooperation.
Luxembourg toward San Marino
+15Luxembourg entered into a bilateral tax information exchange agreement with San Marino, providing a framework for cooperation on tax matters.
San Marino toward Luxembourg
+15San Marino entered into a bilateral tax information exchange agreement with Luxembourg, providing a framework for cooperation on tax matters.
Overall relationship
+15The bilateral relationship includes a specific cooperative arrangement on tax information exchange. Broader cooperation and the agreement’s practical implementation are less clear, so the relationship is best characterized as modestly cooperative rather than a close 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 San Marino have cooperated through a bilateral tax information exchange agreement. This provides a concrete basis for a modestly cooperative relationship, although the scope and implementation of broader government cooperation are unclear.
Key developments
Luxembourg and San Marino entered into a bilateral tax information exchange agreement.
Major uncertainties
- The scope and implementation of the bilateral tax information exchange agreement are unclear.
- Details of other direct government cooperation are limited.