Movable property belonging to persons referred to in the pre ceding paragraph and situated in the territory of the country where they arc staying shall be exempt from death duties in that country; such property shall, for the assessment of such duty, be considered as being in the country of domicile for tax purposes, subject to the rights of third countries and to the possible application of provisions of international conventions on double taxation.
Beidh maoin shochorraithe le daoine dá dtagraítear sa mhír roimhe seo agus atá i geríoch na tire ina bhfuil siad ag cur fúthú saortha ó dhleachtanna báis sa tir sin; measfar, chun an dleacht sin a mheasúnú, an mhaoin sin a bheith sa tir shainchónaithe chun críocha cánach, faoi réir cearta tríú tíortha agus ar an gcuntar go bhféadfadh sé go gcuirfi chun feidhme forálacha coinbhinsiún idirnáisiúnta ar chánachas dúbaílte.