Article 2 Bis (5) identifies specific categories of foreign-sourced income that are included in taxable income. These include income from providing distribution rights for products or services, and payments for marketing, procurement, financial brokerage, and other intermediary services. Additionally, fees for obtaining guarantees or financial support and income from telecommunications and broadcasting services provided abroad are taxable. This provision, introduced by Law 11/2022, broadens the tax base for Qatari entities engaged in global service provisions, ensuring comprehensive coverage of diverse international revenue streams.