1. identification of the intermediary and the relevant taxpayers, including their name, date and place of birth (in the case of a natural person), tax residence and tax identification number and, where applicable, persons who are related enterprises of the relevant taxpayer,
2. details of the characteristics indicating a potential risk of tax avoidance that give rise to the obligation to report on cross-border arrangements,
3. a summary of the content of the cross-border arrangement to be reported, including a reference to the name by which it is generally known, if any, an abstract description of the relevant business activities or arrangements 
4. the date of taking the first step in the implementation of the cross-border arrangement or the date on which the first step in the implementation of the cross-border arrangement will be taken,
5. details of the regulations governing the cross-border arrangement,
6. the value of the reported cross-border arrangement,
7. data on the member state of the relevant taxpayer or more and all other member states that could be affected by the cross-border arrangement and
8. information on any other persons in the Member State who may be affected by the reported cross-border arrangement, specifying the Member States with which the person is connected.
The term "persons who could be affected by the reportable cross-border arrangement" means persons who could be financially affected by the cross-border arrangement (tax effect), and not persons who could be affected by the arrangement in a more general way - not significantly affecting the financial condition of the company itself