F1ANNEX IVHALLMARKS
Annotations:
Amendments (Textual)
Part II.Categories of hallmarks
E.Specific hallmarks concerning transfer pricing
1.
An arrangement which involves the use of unilateral safe harbour rules.
An arrangement which involves the use of unilateral safe harbour rules.
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.