79In that regard, as is apparent from recital 9 of Directive 2011/16, reference must be made to Article 20(2) thereof, which mentions matters that are relevant for the purposes of that review. These include, on the one hand, information which must be provided by the requesting authority: the identity of the person under examination or investigation and the tax purpose for which the information is sought; and, on the other hand, the contact details of any person believed to be in possession of the requested information and anything that may facilitate the collection of information by the requested authority.
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