Statement:
It's probably worse to work from Luxembourg than from Panama.

In the Best countries to work from rating Luxembourg holds position #18 ²⁰²² out of 106 and Panama is #7 out of 106 ²⁰²².
Position of Luxembourg is worse than position of Panama.

Referencies:

1. Best countries to work from ²⁰²² by kayak

   The countries in the rating sorted by 'Final Score' in descending order.

   Luxembourg	'Final Score' value is	71
   Panama	'Final Score' value is	85