Article 2 Bis (3) mandates that profits resulting from the disposal of property located abroad by any Qatari project are subject to income tax in Qatar. This provision, inserted by Law 11/2022, ensures that capital gains realized by resident projects from international asset sales are brought within the domestic tax framework. It reflects Qatar's move toward taxing global gains of resident entities, reinforcing the principle that Qatari projects are liable for tax on income derived from the liquidation or sale of foreign real estate and other property interests.