The term "interest" includes income from receivables of any kind, whether or not accompanied by mortgage guarantees or a profit-sharing clause of the debtor, and securities income, income from bonds or borrowings, including premiums attached to these bonds or loans,
Capital gains include gains from the direct or indirect transfer of securities, gains from the direct or indirect sale of mining exploration permits, assets, as well as allocation of shares as a result of merger of companies.
"Professional services" include activities of a civil nature by persons who, in their capacity operate independently and may have earned intellectual, technical or appropriate professional qualifications. These include:
- notaries, legal or tax advisers, lawyers and bailiffs;
- accountants and auditors;
- surveyors; and
- dentists, doctors and veterinarians.