The competent authorities shall, through consultation, develop appropriate conditions, methods and techniques concerning the matters in respect of which such exchanges of information under paragraph shall be made, including, where appropriate, exchanges of information regarding tax avoidance.
7. 各主管当局应通过协商，确定这类第1款规定的信息交流的适当条件、方法和技术，包括酌情交流关于避税的信息。