Internationales Steuerrecht (Deutschland)
label: International tax law (Germany) @en
broad match: Internationales Steuerrecht

Internationales Steuerrecht
related: Internationales Wirtschaftsrecht
related: DBA (Doppelbesteuerungsabkommen)
broader: Finanzrecht
broader: Reichsabgabenordnung
broader: Internationale Besteuerung
broader: B.08.02 Rechtsform- und Standortwahl
has narrower match: Internationales Steuerrecht (Deutschland)
has narrower match: Doppelte Nichtbesteuerung
altLabelRelated: International tax system @en
narrower: Bestimmungslandprinzip
narrower: Steuerharmonisierung
narrower: Ursprungsregeln
narrower: Außensteuerrecht
narrower: EU-Steuerharmonisierung
label: International tax law @en
label: International tax system @en
is in scheme: Standard-Thesaurus Wirtschaft
gvkppn: 091368715
type: Concept
type: Descriptor
is part of: Standard-Thesaurus Wirtschaft

has narrower match
sub property of: has 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

has narrower
sub property of: narrowerTransitive
definition: Relates a concept to a concept that is more specific in meaning. @en
comment: Narrower concepts are typically rendered as children in a concept hierarchy (tree). @en

Internationales Steuerrecht
label: International taxation @en

DBA (Doppelbesteuerungsabkommen)
label: Doppelbesteuerung
label: Doppelbesteuerungsabkommen
label: Internationale Doppelbesteuerung
label: Tax treaty @en
label: Internationale Mehrfachbesteuerung
label: Double taxation @en
label: Abkommen zur Vermeidung der Doppelbesteuerung
type: Concept
type: Descriptor
related: Internationales Steuerrecht

B.08.02 Rechtsform- und Standortwahl
label: Choice of organizational form and location @en
label: Rechtsform- und Standortwahl
label: B.08.02 Choice of organizational form and location @en
type: Concept
type: Thsys
narrower: Internationales Steuerrecht
notation: B.08.02

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

altLabelRelated
definition: 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. @en

Außensteuerrecht
label: Wegzugsbesteuerung
label: AStG
label: Cross-border taxation @en
label: Gesetz über die Besteuerung bei Auslandsbeziehungen
label: Außensteuergesetz
broader: Internationales Steuerrecht
type: Descriptor
type: Concept

Finanzrecht
label: Fiscal law @en
label: N.05.04 Fiscal law @en
label: N.05.04 Finanzrecht
type: Concept
type: Thsys
notation: N.05.04
narrower: Internationales Steuerrecht

Internationales Steuerrecht
label: international taxation @en

Steuerharmonisierung
label: Tax harmonization @en
label: Steuervereinheitlichung
label: Internationale Steuerharmonisierung
type: Descriptor
type: Concept
broader: Internationales Steuerrecht

Internationales Steuerrecht

Reichsabgabenordnung
narrower: Internationales Steuerrecht
label: Tax law @en
label: Steuerrecht
label: Abgabenordnung
label: AO (Abgabenordnung)
type: Concept
type: Descriptor

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

EU-Steuerharmonisierung
type: Descriptor
type: Concept
label: EU-Steuerrichtlinie
label: EG-Steuerrecht
label: EU-Steuerrecht
label: EU tax law @en
label: EG-Steuerharmonisierung
broader: Internationales Steuerrecht

Internationales Einkommensteuerrecht
label: Internationales Einkommenssteuerrecht

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

Doppelte Nichtbesteuerung
label: Nullbesteuerung
label: Keinmalbesteuerung
label: Doppelnichtbesteuerung
label: Doppelfreistellung
broad match: Internationales Steuerrecht

Ursprungsregeln
label: Rules of origin @en
label: Ursprungslandprinzip
label: Herkunftslandprinzip
type: Descriptor
type: Concept
broader: Internationales Steuerrecht

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

Internationale Besteuerung
narrower: Internationales Steuerrecht
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

Descriptor
type: Class

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

internationales Steuerrecht
label: international tax law @en

Internationales Wirtschaftsrecht
preferred label: International economic law @en
label: Internationales Wirtschaftsabkommen
label: Wirtschaftsvölkerrecht
label: Weltwirtschaftsrecht
related: Internationales Steuerrecht
type: Descriptor
type: Concept

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

Concept
type: Class

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

Bestimmungslandprinzip
label: Destination principle @en
type: Descriptor
type: Concept
broader: Internationales Steuerrecht