# Commission Implementing Regulation (EU) 2015/2378 of 15 December 2015 laying down detailed rules for implementing certain provisions of Council Directive 2011/16/EU on administrative cooperation in the field of taxation and repealing Implementing Regulation (EU) No 1156/2012, Annex VI: Computerised format referred to in Article 2(2)

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

The computerised format for the mandatory automatic exchange of information pursuant to Article 8(3a) of Directive 2011/16/EU complies with the following tree structure and contains the following elements and attributes:
(a) As regards the overall message:
(b) As regards the types common to FATCA and CRS used in the message under point (a) above:
(c) As regards the common OECD types used in the message under point (a) above:

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Source: https://www.legislation.gov.uk/eur/2015/2378/annex/VI (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2378/annex-VI
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.