Fremdvergleichspreis
Dealing-at-arm's-length-Preis
skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes.
has narrower match
Profit shifting
Zinsschranke
Income shifting
Gewinnverlagerung
Earnings stripping rules
Profit center
Profit Center
Indirekte Betriebslenkung
Schattenpreis des Betriebs
Arm's length principle
Konzernverrechnungspreis
Unternehmensinterne Märkte
Pretiale Betriebslenkung
Pretiale Lenkung
Lenkungsorientierte Verrechnungspreise
Lenkpreise
Pretiale Steuerung
Transferpreis
Transfer price
Verrechnungspreissystem
Arm's length standard
Arm’s-Length-Prinzip
Arm's-Length-Prinzip
Fremdvergleichsgrundsatz
Gewinnaufteilungsmethode
Transfer pricing
Intercompany pricing
Profit split method
Transactional net margin method
TNMM
Verrechnungspreis
Gewinnaufteilung
Konzernrechnungslegung
Konsolidierte Gewinn- und Verlustrechnung
Gewinnkonsolidierung
Kapitalkonsolidierung
Weltabschluss
Consolidated financial statements
Konzernabschluß
Konzernabschluss
Konzernbilanzierung
Teilkonzernabschluss
Konsolidierungskreis
Konzernbilanz
Kostenverrechnung
Cost allocation
Kostenzurechnung im Unternehmen
Kostenverteilung im Unternehmen
Opportunitätskosten
Opportunity cost
Shadow price
Schattenpreis
Ausgliederung betrieblicher Leistungen
Outsourcing
Auslagerung betrieblicher Leistungen
Contracting out
B.03.02.01 Kosten- und Leistungsrechnung
Cost accounting
B.03.02.01 Cost accounting
Kosten- und Leistungsrechnung
Choice of organizational form and location
B.08.02 Rechtsform- und Standortwahl
Rechtsform- und Standortwahl
B.08.02 Choice of organizational form and location
transfer pricing
Unternehmen / Pretiale Lenkung
Indirekte Lenkung
transfer price
Lenkpreis
Knappheitspreis
Lenkungspreis
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
Lexical label for a related term which is not defined as a separate concept. Intended for use with skos:Concept, instead of using skos:altLabel.
altLabelRelated
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
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
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