# 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 VIII: Form referred to in Article 2c

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

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.

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