intermediary
as defined in Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation…, Article 3, point (21) (Definitions)
‘intermediary’ means any person that designs, markets, organises or makes available for implementation or manages the implementation of a reportable cross-border arrangement.
It also means any person that, having regard to the relevant facts and circumstances and based on available information and the relevant expertise and understanding required to provide such services, knows or could be reasonably expected to know that they have undertaken to provide, directly or by means of other persons, aid, assistance or advice with respect to designing, marketing, organising, making available for implementation or managing the implementation of a reportable cross-border arrangement. Any person shall have the right to provide evidence that such person did not know and could not reasonably be expected to know that that person was involved in a reportable cross-border arrangement. For this purpose, that person may refer to all relevant facts and circumstances as well as available information and their relevant expertise and understanding.
In order to be an intermediary, a person shall meet at least one of the following additional conditions:
be resident for tax purposes in a Member State;
have a permanent establishment in a Member State through which the services with respect to the arrangement are provided;
be incorporated in, or governed by the laws of, a Member State;
be registered with a professional association related to legal, taxation or consultancy services in a Member State;