F1ANNEX IVHALLMARKS
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Amendments (Textual)
Part II.Categories of hallmarks
A.Generic hallmarks linked to the main benefit test
3.
An arrangement that has substantially standardised documentation and/or structure and is available to more than one relevant taxpayer without a need to be substantially customised for implementation.
Inserted by Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements.