1. Each Member State shall take the necessary measures to require intermediaries to file information that is within their knowledge, possession or control on reportable cross-border arrangements with the competent authorities within 30 days beginning:
(a) on the day after the reportable cross-border arrangement is made available for implementation; or
(b) on the day after the reportable cross-border arrangement is ready for implementation; or
(c) when the first step in the implementation of the reportable cross-border arrangement has been made, whichever occurs first.
Notwithstanding the first subparagraph, intermediaries referred to in the second paragraph of point 21 of Article 3 shall also be required to file information within 30 days beginning on the day after they provided, directly or by means of other persons, aid, assistance or advice.
2. In the case of marketable arrangements, Member States shall take the necessary measures to require that a periodic report be made by the int
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