Such property shall, for the assessment of such duty, be considered as being in the State of domicile for tax purposes, subject to the rights of third States and to the possible application of provisions of international conventions on double taxation.
Measfar, chun an dleacht sin a mheasúnú, an mhaoin sin a bheith sa Stát sainchónaithe chun críocha cánach, faoi réir ceart tríú Stát agus ar an gcuntar go bhféadfadh sé go gcuirfí i bhfeidhm forálacha coinbhinsiún idirnáisiúnta ar chánachas dúbailte.