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client

as defined in Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation…, Article 3, point (31) (Definitions)

31. 

‘client’ means, for the purposes of Article 8ab, any intermediary or relevant taxpayer that receives services, including assistance, advice, counsel or guidance, from an intermediary subject to legal professional privilege in relation to a reportable cross-border arrangement.

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