Article 19 of the GCC Common VAT Agreement establishes a special rule for determining the place of supply for services related to real estate. As an explicit exception to the general provisions of Article 15, the place of supply for these services is deemed to be the location where the real estate itself is situated. The Agreement defines 'Real Estate Related Services' as those closely linked to real estate. This includes services provided by real estate experts and agents, the granting of rights to possess or use real estate, and services directly associated with construction work.