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

Global minimum taxation
type: Descriptor
scope note: Steht für Bemühungen um eine weltweit geltende Mindestbesteuerung multinationaler Unternehmen. @de
scope note: Stands for efforts to achieve a global minimum taxation of multinational companies.
label: Globale Mindeststeuer @de
label: Global minimum tax
label: Globale Mindestbesteuerung @de
related: Group taxation
type: Concept
gvkppn: 1822491797
broader: V.09.04.03 International taxation
broader: International tax planning
is in scheme: STW Thesaurus for Economics

Group taxation
type: Descriptor
label: Ergebnisabführung @de
label: Fiscal unity regime
label: Gruppenbesteuerung @de
label: Konzernbesteuerung @de
label: Separate accounting
label: Gewinnabführung @de
label: Formula apportionment
label: Organschaft @de
label: Verlustübernahme @de
label: Organträger @de
type: Concept
related: Global minimum taxation

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: Global minimum taxation
notation: V.09.04.03

International tax planning
type: Concept
label: Internationale Steuergestaltung @de
label: Internationale Steuerplanung @de
label: International corporate taxation
label: Internationale Unternehmensbesteuerung @de
type: Descriptor
narrower: Global minimum taxation

Descriptor
type: Class

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

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.

Concept
type: Class

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.

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

scope note
sub property of: note
definition: A note that helps to clarify the meaning and/or the use of a concept.

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).