Article 2 Bis (2) addresses technical service fees arising outside Qatar and paid to a Qatari project. Such fees are subject to Qatari income tax, provided that the recipient project does not operate through a permanent establishment in the foreign jurisdiction where the fees originated. Furthermore, the fees must not be effectively connected to any such foreign permanent establishment. This article, added via Law 11/2022, clarifies the tax treatment of cross-border technical, consultancy, and administrative services rendered by Qatari-resident entities in foreign markets.