Encyclopedia

Capital


Capital means movable and immovable property and includes, but is not limited to, cash, shares or other documents confirming property rights, bills of exchange, bonds or other debt obligations, as well as patents, trademarks, copyrights or other similar rights or property1.

  1. Convention between the Government of the Russian Federation and the Government of the Republic of Kazakhstan on the Elimination of Double Taxation and the Prevention of Tax Evasion on Income and Capital, as amended on 1998-03-16, art. 3. ↩