B.08 Betriebswirtschaftliche Steuerlehre
B.08 Corporate tax management
Betriebswirtschaftliche Steuerlehre
Corporate tax management
Relates a concept to a concept that is more specific in meaning.
Narrower concepts are typically rendered as children in a concept hierarchy (tree).
has narrower
Profit shifting
Zinsschranke
Income shifting
Gewinnverlagerung
Earnings stripping rules
tax avoidance
Steuerumgehung
Bekämpfung der Steuerflucht
Steuerevasion
Steueroase
Steuerflucht
Steuervermeidung
Steuerausweichung
Steuerparadies
tax haven
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
Fiscal law
Finanzrecht
N.05.04 Fiscal law
N.05.04 Finanzrecht
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
Steuerrevolte
Steuerstreik
Steuerverweigerung
Aktiver Steuerwiderstand
Steuerprotest
Steuermentalität
Steuerehrlichkeit
Steuerpsychologie
Steuermoral
Steuerverhalten
Taxpayer compliance
Tax compliance
Taxpayer behaviour
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
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
minimizing tax
tax optimization
tax planning
avoidance of tax
Steuerwiderstand
Steuerabwehr
Steuerentzug
skos:broadMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes.
has broader match
Tax avoidance
V.09.04 Taxation
V.09.04 Steuern
Steuern
Taxation
Tax evasion
Gestaltungsmissbrauch
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