Movable property belonging to persons referred to in the preceding paragraph and situated in the territory of the country where they are 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 gcríoch na tíre ina bhfuil siad a gcur fúthu saortha ó dhleachtanna báis sa tír sin; measfar, chun an dleacht sin a mheasúnú, an mhaoin sin a bheith sa tír shainchónaithe chun críocha cánach, faoi réir cearta tríú tíortha agus ar an gcuntar go bhféadfadh sé go gcuirfí chun feidhme forálacha coinbhinsiún idirnáisiúnta ar chánachas dúbailte.