Annex VIII Form referred to in Article 2cF1

The form for the communication pursuant to Article 23(3) of Directive 2011/16/EU covers the following information:

• Identification of the Member State replying to the questionnaire

• Availability of information in the Member State

• Monitoring whether bilateral annual feedbacks as per Article 14(2) were sent

• Effectiveness of the automatic exchange of information:

  • Processing of information received and main overall technical (IT) issues encountered

  • Quality of information received, containing identification of recipients/parties; issues with the content of information received and related suggestions

  • Compliance use and effectiveness, containing usefulness of information in principle; actual and future use of information; use of information by tax area; administrative cooperation encouraged by the use of the information received

  • Practical results achieved, containing total outcome (including special projects); specific outcome from special projects; administrative and other relevant costs for automatic exchange of information (AEOI) development and implementation; administrative costs for recurring AEOI operations; other relevant costs for tax compliance operations; positive and negative experiences; main aspects generating litigation and court proceedings

  • Rate of success as regards the obligation to communicate the country-by-country reports to the Member States concerned (Number of country-by-country reports received from tax authorities of other Member States/Number of country-by-country reports due to be received from tax authorities of other Member States)

  • Rate of compliance of Reporting Entities as regards the obligation to provide the country-by-country reports (Number of country-by-country reports received/Number of country-by-country reports due to be reported)

  • List of any jurisdictions where Ultimate Parent Entities of Union-based Reporting Entities are resident, but full country-by-country reports have not been filed or exchanged.