A reportable cross-border arrangements  is one that contails/meets at least one of the Hallmarks. These being grouped as (A) Generic Hallamrks linked to MBT; (B) Specific Hallmarks linked to MBT; (C.) Specific Hallmars related to cross-border transactions; (D) Specific Hallmarks concerning AEOI and BO; (E) Specific Hallmarsk concrning Transfer Pricing