skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes.
has narrower match
International tax system
Internationales Steuerrecht
International tax law
Double taxation
Doppelbesteuerung
OECD-MA
Doppelbesteuerungsabkommen
OECD-Musterabkommen
double taxation agreement
Abkommen zur Vermeidung der Doppelbesteuerung
tax treaty
Musterabkommen
double tax agreement
Internationales Steuerrecht / Staatsvertrag
DBA (Doppelbesteuerungsabkommen)
Internationale Doppelbesteuerung
Tax treaty
Internationale Mehrfachbesteuerung
Subject-to-tax-Klausel
Rückfallklausel
Steuerquote
Steuerlast
Steuerbelastungsvergleich
Abgabenquote
Steuerbelastung
Teilsteuerrechnung
Average tax rate
Tax burden
Choice of organizational form and location
B.08.02 Rechtsform- und Standortwahl
Rechtsform- und Standortwahl
B.08.02 Choice of organizational form and location
Fiscal law
Finanzrecht
N.05.04 Fiscal law
N.05.04 Finanzrecht
V.09.04.01 Theory of taxation
V.09.04.01 Steuertheorie
Steuertheorie
Theory of taxation
Internationale Besteuerung
V.09.04.03 International taxation
International taxation
V.09.04.03 Internationale Besteuerung
Steuerentstrickung
Entstrickung <Steuerrecht>
Steuerverstrickung
Doppelte Nichtbesteuerung
Nullbesteuerung
Keinmalbesteuerung
Doppelnichtbesteuerung
Doppelfreistellung
Ergebnisabführung
Group taxation
Fiscal unity regime
Gruppenbesteuerung
Konzernbesteuerung
Separate accounting
Gewinnabführung
Formula apportionment
Organschaft
Verlustübernahme
Organträger
double taxation
Juristische Doppelbesteuerung
Wirtschaftliche Doppelbesteuerung
Mehrfachbesteuerung
Pauschalisierungsmethode
Doppelte Besteuerung
Doppelbesteuerungsrecht
Relates a concept to a concept that is more general in meaning.
Broader concepts are typically rendered as parents in a concept hierarchy (tree).
has broader
An alternative lexical label for a resource.
skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
The range of skos:altLabel is the class of RDF plain literals.
alternative label
skos:closeMatch is used to link two concepts that are sufficiently similar that they can be used interchangeably in some information retrieval applications. In order to avoid the possibility of "compound errors" when combining mappings across more than two concept schemes, skos:closeMatch is not declared to be a transitive property.
has close match
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.
skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch.
has exact match
The preferred lexical label for a resource, in a given language.
The range of skos:prefLabel is the class of RDF plain literals.
A resource has no more than one value of skos:prefLabel per language tag.
preferred label
Relates a concept to a concept with which there is an associative semantic relationship.
skos:related is disjoint with skos:broaderTransitive
has related
skos:relatedMatch is used to state an associative mapping link between two conceptual resources in different concept schemes.
has related match
Descriptor
Relates a resource (for example a concept) to a concept scheme in which it is included.
is in scheme
Standard-Thesaurus Wirtschaft
STW Thesaurus for Economics
Concept