Relationship dossier
New Zealand
Panama
Relationship assessment
Tax information exchange provides a concrete, though narrow, basis for cooperation.
New Zealand toward Panama
+15New Zealand concluded a tax information exchange agreement with Panama, establishing a framework for cooperation on tax matters.
Panama toward New Zealand
+15Panama concluded a tax information exchange agreement with New Zealand, establishing a framework for cooperation on tax matters.
Overall relationship
+10The relationship has a concrete legal basis for tax cooperation through a bilateral information-exchange agreement. The scope of this arrangement and the extent of broader government cooperation are 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
New Zealand and Panama have a bilateral tax information exchange agreement, providing a concrete framework for cooperation on tax matters. This supports a modestly cooperative relationship, although the scope and practical use of bilateral cooperation beyond that agreement are unclear.
Key developments
New Zealand and Panama concluded a bilateral tax information exchange agreement.
Major uncertainties
- The scope and practical implementation of tax information exchange are unclear.
- Details of other New Zealand–Panama government cooperation are limited.