Apart from hallmarks introduced by MDR standard (focused on CRS avoidance), DAC6 sets out more detailed hallmark categories covering wider area of risk prone cross-border arrangements. There are five categories of such hallmarks: (A) generic, (B) specific, (C) cross-border tax hallmarks, (D) CRS avoidance & opaque structures, (E) transfer pricing. Some of these hallmarks are subject to a “main benefit test,” while others apply regardless of tax advantage.