1. Identification details : Names, dates of birth, tax identification numbers (TINs), and tax residence of all relevant taxpayers and intermediaries.
Associated persons linked to the arrangement.

2. Arrangement details : Summary of the cross-border arrangement, including its commercial name (if any) and description of the relevant business activities. The hallmark(s) that make the arrangement reportable. The arrangement’s value (if possible).

3. Implementation timeline : The date when the first step in implementation was made or will be made.

4. Jurisdictions involved : The Member States and other jurisdictions likely to be concerned by the arrangement.

5. Relevant legal provisions : The national provisions forming the basis of the arrangement.

6. Identification of the reporting obligation: Whether the reporting obligation falls on the intermediary or the relevant taxpayer.