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. @en

Internationales Steuerrecht
type: Descriptor
label: International tax system @en
label: International tax law @en
type: Concept
related: DBA (Doppelbesteuerungsabkommen)

Doppelbesteuerung
label: Double taxation @en

OECD-MA
label: Doppelbesteuerungsabkommen
label: OECD-Musterabkommen
label: double taxation agreement @en
label: Abkommen zur Vermeidung der Doppelbesteuerung
label: tax treaty @en
label: Musterabkommen
label: double tax agreement @en
broad match: DBA (Doppelbesteuerungsabkommen)
has narrower match: DBA (Doppelbesteuerungsabkommen)

Internationales Steuerrecht / Staatsvertrag
label: Doppelbesteuerungsabkommen
broad match: DBA (Doppelbesteuerungsabkommen)

DBA (Doppelbesteuerungsabkommen)
type: Concept
label: Doppelbesteuerung
label: Doppelbesteuerungsabkommen
label: Internationale Doppelbesteuerung
label: Tax treaty @en
label: Internationale Mehrfachbesteuerung
label: Double taxation @en
label: Abkommen zur Vermeidung der Doppelbesteuerung
has narrower match: Subject-to-tax-Klausel
has narrower match: OECD-MA
has narrower match: Internationales Steuerrecht / Staatsvertrag
is part of: Standard-Thesaurus Wirtschaft
type: Descriptor
broader: Steuerquote
broader: B.08.02 Rechtsform- und Standortwahl
broader: Finanzrecht
broader: V.09.04.01 Steuertheorie
broader: Internationale Besteuerung
has related match: Steuerentstrickung
has related match: Doppelte Nichtbesteuerung
related: Internationales Steuerrecht
related: Ergebnisabführung
gvkppn: 091355303
is in scheme: Standard-Thesaurus Wirtschaft

Subject-to-tax-Klausel
label: Rückfallklausel
broad match: DBA (Doppelbesteuerungsabkommen)

Steuerquote
type: Descriptor
narrower: DBA (Doppelbesteuerungsabkommen)
label: Steuerlast
label: Steuerbelastungsvergleich
label: Abgabenquote
label: Steuerbelastung
label: Teilsteuerrechnung
label: Average tax rate @en
label: Tax burden @en
type: Concept

B.08.02 Rechtsform- und Standortwahl
type: Concept
label: Choice of organizational form and location @en
label: Rechtsform- und Standortwahl
label: B.08.02 Choice of organizational form and location @en
type: Thsys
narrower: DBA (Doppelbesteuerungsabkommen)
notation: B.08.02

Finanzrecht
type: Concept
label: Fiscal law @en
label: N.05.04 Fiscal law @en
label: N.05.04 Finanzrecht
type: Thsys
notation: N.05.04
narrower: DBA (Doppelbesteuerungsabkommen)

V.09.04.01 Steuertheorie
type: Thsys
narrower: DBA (Doppelbesteuerungsabkommen)
type: Concept
preferred label: V.09.04.01 Theory of taxation @en
label: Steuertheorie
label: Theory of taxation @en
notation: V.09.04.01

Internationale Besteuerung
type: Concept
type: Thsys
label: V.09.04.03 International taxation @en
label: International taxation @en
label: V.09.04.03 Internationale Besteuerung
notation: V.09.04.03
narrower: DBA (Doppelbesteuerungsabkommen)

Steuerentstrickung
label: Entstrickung <Steuerrecht>
label: Steuerverstrickung
has related match: DBA (Doppelbesteuerungsabkommen)

Doppelte Nichtbesteuerung
label: Nullbesteuerung
label: Keinmalbesteuerung
label: Doppelnichtbesteuerung
label: Doppelfreistellung
has related match: DBA (Doppelbesteuerungsabkommen)

Ergebnisabführung
type: Descriptor
label: Group taxation @en
label: Fiscal unity regime @en
label: Gruppenbesteuerung
label: Konzernbesteuerung
label: Separate accounting @en
label: Gewinnabführung
label: Formula apportionment @en
label: Organschaft
label: Verlustübernahme
label: Organträger
type: Concept
related: DBA (Doppelbesteuerungsabkommen)

Juristische Doppelbesteuerung
label: double taxation @en
label: Doppelbesteuerung
label: Wirtschaftliche Doppelbesteuerung
label: Mehrfachbesteuerung
label: Pauschalisierungsmethode
label: Doppelte Besteuerung

Doppelbesteuerungsrecht
label: Mehrfachbesteuerung
label: Doppelbesteuerung

Doppelbesteuerung
label: double taxation @en

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

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

has close match
sub property of: mappingRelation
definition: 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. @en

has exact match
sub property of: has close match
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. @en
comment: skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch. @en

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

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

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. @en

Descriptor
type: Class

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

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

Concept
type: Class