Community law
type: Concept
label: EU-Recht @de
label: Rechtsharmonisierung der EU @de
label: Rechtsangleichung der EU @de
label: EU-Richtlinie @de
label: EU-Rechtsharmonisierung @de
label: EU regulation
label: EU law
label: Gemeinschaftsrecht @de
label: Gemeinschaftsrecht der EU @de
label: EU-Rechtsangleichung @de
label: EG-Recht @de
label: EU-Verordnung @de
type: Descriptor
narrower: EU tax law

International tax system
type: Descriptor
label: Internationales Steuerrecht @de
label: International tax law
type: Concept
narrower: EU tax law

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: EU tax law
notation: B.08.02

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).

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: EU tax law

N.05.06.01 Community law
type: Concept
notation: N.05.06.01
preferred label: N.05.06.01 EU-Recht @de
narrower: EU tax law
label: EU-Recht @de
label: Community law
type: Thsys

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.

EU tax law
type: Descriptor
type: Concept
label: EU-Steuerharmonisierung @de
label: EG-Steuerharmonisierung @de
label: EU-Steuerrichtlinie @de
label: EG-Steuerrecht @de
broader: Choice of organizational form and location
broader: N.05.06.01 Community law
broader: International tax system
broader: Fiscal law
broader: V.09.04.03 International taxation
broader: Community law
label: EU-Steuerrecht @de
is in scheme: STW Thesaurus for Economics
is part of: STW Thesaurus for Economics
related: European corporate taxation
related: EU economic law
related: European fiscal policy
gvkppn: 091358655

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
narrower: EU tax law
notation: V.09.04.03

EU tax law
label: Europäisches Steuerrecht @de
label: Steuerrecht (EU) @de

European corporate taxation
type: Descriptor
label: EU-Unternehmensbesteuerung @de
label: EU corporate taxation
type: Concept
related: EU tax law

EU economic law
type: Descriptor
label: EU-Wirtschaftsrecht @de
label: EG-Wirtschaftsrecht @de
type: Concept
related: EU tax law

European fiscal policy
type: Descriptor
label: Europäische Finanzpolitik @de
label: Europäische Fiskalunion @de
label: European fiscal union
type: Concept
related: EU tax law

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

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

Descriptor
type: Class

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

Concept
type: Class