# Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC, Division 1

Extent: E+W+S+N.I.

An arrangement where the relevant taxpayer or a participant in the arrangement undertakes to comply with a condition of confidentiality which may require them not to disclose how the arrangement could secure a tax advantage vis-à-vis other intermediaries or the tax authorities.

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Source: https://www.legislation.gov.uk/eudr/2011/16/annex/IV/part/II/division/A/division/1 (the official version)
Page: https://openlegislation.uk/eu-directive-2011-16/annex-IV/part-II/division-A/division-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.