... examination two frameworks meet: the domestic and the international. In the international context international regulations (treaties, conventions, directives and regulations) on the exchange ... imposes the obligation on the treaty partners to exchange information that is foreseeably relevant for the implementation of both the Model Tax Convention and the domestic fiscal legislation of ... Anniversary Edition, OECD Paris. 15 For example, the commentary contained in the Explanatory Report on the Convention recognised the possibility for joint audits, where the domestic laws of the country...