Reportable cross-border arrangement means any cross-border arrangement that contains at least one feature that indicates a potential risk of tax evasion. Likewise, it is necessary to distinguish between two types of reportable cross-border arrangements: market-based and tailor-made arrangements. Market arrangements are those cross-border arrangements that have been designed, put on the market, ready for implementation or made available for their implementation, without needing significant adjustment, i.e. they can be used by different taxpayers. A specially adapted arrangement means any cross-border arrangement that is not a market arrangement. When determining whether it is a reportable arrangement, it is crucial to determine whether the arrangement relates to more than one member state or jurisdiction. In order for the arrangement to be considered cross-border, it is necessary for the arrangement to be of material importance for the member state participating in the arrangement itself. General features; main benefit test,  special features related to the examination of the basic benefit, special features related to cross-border transactions, special features related to the automatic exchange of information and beneficial ownership, special features related to transfer prices. In general, in  accordance with EU Directive.