**Article 155 Tax Code, TC - Tax Obligation: Fiscal Residency** Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Tax Obligation: Fiscal Residency**

1. Tax liability exists if

a) the deceased had their last residence in the canton or the estate is opened in the canton

b) the donor has residence in the canton at the time of the donation

c) real estate located in the canton or rights to such are transferred

2. In the international context, tax liability further exists if movable assets located in the canton are transferred, which, according to double taxation agreements, are assigned for taxation to the state of the place of business or the location.

3. In the intercantonal context, the provisions of federal law concerning the prohibition of double taxation remain reserved.

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