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Division Part II Categories of hallmarksF1

United Kingdom

Original text. Later amendments are not shown.

  1. AGeneric hallmarks linked to the main benefit test
  2. BSpecific hallmarks linked to the main benefit test
  3. CSpecific hallmarks related to cross-border transactions
  4. DSpecific hallmarks concerning automatic exchange of information and beneficial ownership
  5. ESpecific hallmarks concerning transfer pricing

Annotations

Textual amendments

F1

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.