Tax haven
label: Steueroase @de

Concept
type: Class

alternative label
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:altLabel is the class of RDF plain literals.
sub property of: label
definition: An alternative lexical label for a resource.

has broader
comment: Broader concepts are typically rendered as parents in a concept hierarchy (tree).
sub property of: Transitive
definition: Relates a concept to a concept that is more general in meaning.

has exact match
comment: skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch.
sub property of: closeMatch
definition: skos:exactMatch is used to link two concepts, indicating a high degree of confidence that the concepts can be used interchangeably across a wide range of information retrieval applications. skos:exactMatch is a transitive property, and is a sub-property of skos:closeMatch.

is in scheme
definition: Relates a resource (for example a concept) to a concept scheme in which it is included.

has narrower match
sub property of: narrower
sub property of: mappingRelation
definition: skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes.

preferred label
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:prefLabel is the class of RDF plain literals.
comment: A resource has no more than one value of skos:prefLabel per language tag.
sub property of: label
definition: The preferred lexical label for a resource, in a given language.

has related
comment: skos:related is disjoint with skos:broaderTransitive
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship.

has related match
sub property of: has related
sub property of: mappingRelation
definition: skos:relatedMatch is used to state an associative mapping link between two conceptual resources in different concept schemes.

low tax country
label: Niedrigsteuerland @de
broad match: Offshore financial centre

Offshore bank
label: Exterritoriale Bank @de
label: Offshore Banking Unit
label: Offshore Bank @de
related match: Offshore financial centre

tax paradise
label: offshore financial centre
label: tax haven
label: Steueroase @de
label: Steuerparadies @de

Descriptor
type: Class

STW Thesaurus for Economics
type: Dataset
type: ConceptScheme
label: Standard-Thesaurus Wirtschaft @de

Cross-border taxation
type: Descriptor
type: Concept
label: Außensteuerrecht @de
label: Wegzugsbesteuerung @de
label: AStG @de
label: Gesetz über die Besteuerung bei Auslandsbeziehungen @de
label: Außensteuergesetz @de
related: Offshore financial centre

Cross-border tax evasion
type: Descriptor
type: Concept
label: Steuerflucht @de
label: Tax dodge
related: Offshore financial centre

Offshore financial centre
type: Descriptor
type: Concept
is part of: STW Thesaurus for Economics
gvkppn: 091392470
label: Steuerparadies @de
label: Offshore-Finanzmarkt @de
label: Steueroase @de
label: Offshore banking
label: Tax haven
label: Offshore centre
label: Niedrigsteuerland @de
broader: Choice of organizational form and location
broader: V.09.04.03 International taxation
broader: International financial markets
is in scheme: STW Thesaurus for Economics
has narrower match: low tax country
related: Tax competition
related: Cross-border tax evasion
related: Cross-border taxation
related match: Offshore bank
related match: Offshore-Markt
related match: Offshore-Banking
related match: Offshore-Zentrum

Tax competition
type: Concept
type: Descriptor
label: Steuerliche Standortpolitik @de
label: Internationaler Steuerwettbewerb @de
label: Steuerwettbewerb @de
label: Location-based tax
label: Tiebout-Modell @de
label: Regionale Steuerpolitik @de
related: Offshore financial centre

Choice of organizational form and location
type: Concept
type: Thsys
label: B.08.02 Rechtsform- und Standortwahl @de
label: Rechtsform- und Standortwahl @de
label: B.08.02 Choice of organizational form and location
narrower: Offshore financial centre
notation: B.08.02

V.09.04.03 International taxation
type: Concept
type: Thsys
label: Internationale Besteuerung @de
label: International taxation
label: V.09.04.03 Internationale Besteuerung @de
narrower: Offshore financial centre
notation: V.09.04.03

International financial markets
type: Concept
type: Thsys
label: V.07.04.03 Internationale Finanzmärkte @de
label: V.07.04.03 International financial markets
label: Internationale Finanzmärkte @de
narrower: Offshore financial centre
notation: V.07.04.03

Steueroase
label: Steuerparadies @de

Offshore-Banking
label: Offshore-Geschäft @de
label: Offshorebanking @de
label: Offshore Banking @de
related match: Offshore financial centre

Offshore-Markt
related match: Offshore financial centre

Offshore-Zentrum
related match: Offshore financial centre