Philip a residence of A foreign Country died leaving real properties to Pilar which are located in the foreign Country and shares of stocks of a domestic corporation in the Philippines at the time of his death,His Country imposes transfer taxes on donation of intangible personal properties located in that Country However,that same tax law grant tax exemption on intangible owned by Filipinos ,therein,will the transfer of tax of stocks to Pilar be included in the gross gift of Philip and therefore subject to estate tax in the Philippines?