The report must include personal details (name, date of birth if applicable, address, tax identification number, and country of residence) of the reporting intermediary, the user, and any affiliated companies of the user involved in the arrangement. It must specify which hallmark the arrangement falls under and which legal regulations are relevant. Additionally, a summary of the content of the cross-border tax arrangement, including the date of (expected) implementation and the actual or expected economic value of the arrangement, must be provided. Finally, the report should also include the affected EU member states, as well as information on individuals residing in EU member states who are likely to be directly affected by the cross-border tax arrangement.