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.

International tax system
type: Descriptor
label: Internationales Steuerrecht @de
label: International tax law
type: Concept
narrower: Cross-border taxation

Offshore financial centre
type: Descriptor
label: Steuerparadies @de
label: Offshore-Finanzmarkt @de
label: Offshore banking
label: Steueroase @de
label: Tax haven
label: Offshore centre
label: Niedrigsteuerland @de
type: Concept
related: Cross-border taxation

expatriation tax
label: Wegzugssteuer @de
label: emigration tax
label: Wegzugsbesteuerung @de
broad match: Cross-border taxation

Außensteuerrecht

Foreign economic policy
type: Thsys
type: Concept
label: Außenwirtschaftspolitik @de
label: V.07.02 Außenwirtschaftspolitik @de
label: V.07.02 Foreign economic policy
notation: V.07.02
narrower: Cross-border taxation

Choice of organizational form and location
type: Concept
label: B.08.02 Rechtsform- und Standortwahl @de
label: Rechtsform- und Standortwahl @de
label: B.08.02 Choice of organizational form and location
type: Thsys
narrower: Cross-border taxation
notation: B.08.02

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

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

Cross-border taxation
type: Descriptor
label: Außensteuerrecht @de
label: Wegzugsbesteuerung @de
label: AStG @de
label: Gesetz über die Besteuerung bei Auslandsbeziehungen @de
label: Außensteuergesetz @de
related: Tax competition
related: Foreign trade law
related: Cross-border tax evasion
related: Offshore financial centre
related: Export tax
broader: Choice of organizational form and location
broader: International tax system
broader: Foreign economic policy
broader: Fiscal law
broader: V.09.04.03 International taxation
is part of: STW Thesaurus for Economics
is in scheme: STW Thesaurus for Economics
has narrower match: expatriation tax
has narrower match: Piper nigrum
gvkppn: 091348706
type: Concept

Tax competition
type: Concept
label: Steuerliche Standortpolitik @de
label: Internationaler Steuerwettbewerb @de
label: Steuerwettbewerb @de
label: Location-based tax
label: Tiebout-Modell @de
label: Regionale Steuerpolitik @de
related: Cross-border taxation
type: Descriptor

Foreign trade law
type: Concept
type: Descriptor
label: Außenwirtschaftsgesetz @de
label: Außenwirtschaftsverordnung @de
label: Außenwirtschaftsrecht @de
label: Außenhandelsrecht @de
related: Cross-border taxation

Export tax
type: Descriptor
label: Exportsteuer @de
label: Exportbesteuerung @de
label: Ausfuhrsteuer @de
type: Concept
related: Cross-border taxation

Fiscal law
type: Concept
label: Finanzrecht @de
label: N.05.04 Fiscal law
label: N.05.04 Finanzrecht @de
type: Thsys
notation: N.05.04
narrower: Cross-border taxation

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
notation: V.09.04.03
narrower: Cross-border taxation

Piper nigrum
label: peppercorn
label: Pfeffer @de
broad match: Cross-border taxation

alternative label
sub property of: label
definition: An alternative lexical label for a resource.
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.

preferred label
sub property of: label
definition: The preferred lexical label for a resource, in a given language.
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.

has exact match
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.
comment: skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch.

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

Descriptor
type: Class

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

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

Concept
type: Class