Article 2 Bis, introduced by Amending Law No. 11 of 2022, extends Qatar's tax reach to certain foreign-sourced income. It stipulates that income earned by a Qatari project from real estate located abroad is subject to tax. This includes income from direct use, rental, or any other form of exploitation of immovable property. Taxation applies provided the Qatari project does not operate through a permanent establishment in the foreign country where the property is situated, and provided the property is not effectively connected to such a permanent establishment, preventing double taxation conflicts.