The information to be communicated must contain the following, as applicable-
(a) the identification of intermediaries and relevant taxpayers, including their name, date and place of birth (in the case of an individual), residence for tax purposes, TIN and, where appropriate, the persons that are associated enterprises to the relevant taxpayer;
(b) details of the hallmarks that make the cross-border arrangement reportable;
(c) a summary of the content of the reportable cross-border arrangement, including a reference to the name by which it is commonly known, if any,
and a description in abstract terms of the relevant business activities or arrangements, without leading to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information the disclosure of which would be contrary to public policy;
(d) the date on which the first step in implementing the reportable cross-border arrangement has been made or will be made;
(e) details of the national provisions that form the basis of the reportable cross-border arrangement;
(f) the value of the reportable cross-border arrangement;
(g) the identification of the relevant taxpayer or taxpayers’ jurisdiction, and any jurisdictions which are likely to be concerned by the reportable cross-border
arrangement, where the term “jurisdiction” means any relevant State; and
(h) the identification of any other person in a jurisdiction likely to be affected by the reportable cross-border arrangement, indicating to which such person is linked, where the term “jurisdiction” means any relevant State.