@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix zbwext: <http://zbw.eu/namespaces/zbw-extensions/> .
@prefix wd: <http://www.wikidata.org/entity/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix void: <http://rdfs.org/ns/void#> .
@prefix gnd: <https://d-nb.info/gnd/> .
@prefix dc: <http://purl.org/dc/terms/> .
@prefix ns0: <http://purl.org/ontology/gbv/> .

<http://zbw.eu/stw/descriptor/10829-1>
  rdfs:label "International tax system"@en, "Internationales Steuerrecht"@de, "International tax law"@en ;
  skos:prefLabel "Internationales Steuerrecht"@de, "International tax law"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/11698-6> .

<http://zbw.eu/stw/descriptor/11678-5>
  rdfs:label "Value-added tax"@en, "Vorsteuerabzug"@de, "Value added tax"@en, "MwSt"@de, "Einfuhrumsatzsteuer"@de, "Sales tax"@en, "VAT (Value-Added Tax)"@en, "Umsatzsteuer"@de, "UStG (Umsatzsteuergesetz)"@de, "Mehrwertsteuer"@de, "Umsatzbesteuerung"@de, "Umsatzsteuerrecht"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:prefLabel "Umsatzsteuer"@de, "Sales tax"@en ;
  skos:related <http://zbw.eu/stw/descriptor/11698-6> .

wd:Q830591
  rdfs:label "Destination principle"@en, "Bestimmungslandprinzip"@de ;
  skos:prefLabel "Destination principle"@en, "Bestimmungslandprinzip"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/11698-6> .

skos:broader
  rdfs:subPropertyOf skos:broaderTransitive ;
  skos:definition "Relates a concept to a concept that is more general in meaning."@en ;
  rdfs:comment "Broader concepts are typically rendered as parents in a concept hierarchy (tree)."@en ;
  rdfs:label "has broader"@en .

<http://zbw.eu/stw/thsys/73337>
  rdfs:label "Fiscal law"@en, "Finanzrecht"@de, "N.05.04  Fiscal law"@en, "N.05.04  Finanzrecht"@de ;
  skos:narrower <http://zbw.eu/stw/descriptor/11698-6> ;
  a skos:Concept, zbwext:Thsys ;
  skos:notation "N.05.04" ;
  skos:prefLabel "N.05.04  Fiscal law"@en, "N.05.04  Finanzrecht"@de .

<http://dbpedia.org/resource/Destination_principle>
  rdfs:label "Destination principle"@en, "Bestimmungslandprinzip"@de ;
  skos:prefLabel "Destination principle"@en, "Bestimmungslandprinzip"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/11698-6> .

skos:prefLabel
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "The preferred lexical label for a resource, in a given language."@en ;
  rdfs:comment """skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise
      disjoint properties."""@en, "The range of skos:prefLabel is the class of RDF plain literals."@en, "A resource has no more than one value of skos:prefLabel per language tag."@en ;
  rdfs:label "preferred label"@en .

<http://zbw.eu/stw/descriptor/11684-3>
  skos:prefLabel "Besteuerungsprinzip"@de, "Taxation principle"@en ;
  rdfs:label "Steuerneutralität"@de, "Tax neutrality"@en, "Grundsatz der Besteuerung"@de, "Neutralität der Besteuerung"@de, "Taxation principle"@en, "Besteuerungsgrundsatz"@de, "Besteuerungsprinzip"@de ;
  a skos:Concept, zbwext:Descriptor ;
  skos:narrower <http://zbw.eu/stw/descriptor/11698-6> .

skos:exactMatch
  rdfs:subPropertyOf skos:closeMatch ;
  skos: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 ;
  rdfs:comment "skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch."@en ;
  rdfs:label "has exact match"@en .

<http://zbw.eu/stw/thsys/71076>
  a zbwext:Thsys, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/11698-6> ;
  skos:prefLabel "V.09.04.01  Theory of taxation"@en, "V.09.04.01  Steuertheorie"@de ;
  rdfs:label "V.09.04.01  Theory of taxation"@en, "Steuertheorie"@de, "V.09.04.01  Steuertheorie"@de, "Theory of taxation"@en ;
  skos:notation "V.09.04.01" .

skos:related
  rdfs:subPropertyOf skos:semanticRelation ;
  skos:definition "Relates a concept to a concept with which there is an associative semantic relationship."@en ;
  rdfs:comment "skos:related is disjoint with skos:broaderTransitive"@en ;
  rdfs:label "has related"@en .

<http://zbw.eu/stw/thsys/71077>
  a skos:Concept, zbwext:Thsys ;
  rdfs:label "Internationale Besteuerung"@de, "V.09.04.03  International taxation"@en, "International taxation"@en, "V.09.04.03  Internationale Besteuerung"@de ;
  skos:prefLabel "V.09.04.03  Internationale Besteuerung"@de, "V.09.04.03  International taxation"@en ;
  skos:notation "V.09.04.03" ;
  skos:narrower <http://zbw.eu/stw/descriptor/11698-6> .

skos:inScheme
  skos:definition "Relates a resource (for example a concept) to a concept scheme in which it is included."@en ;
  rdfs:label "is in scheme"@en .

zbwext:Descriptor
  rdfs:label "Descriptor"@en ;
  a owl:Class .

<http://zbw.eu/stw>
  rdfs:label "Standard-Thesaurus Wirtschaft"@de, "STW Thesaurus for Economics"@en ;
  skos:prefLabel "Standard-Thesaurus Wirtschaft"@de, "STW Thesaurus for Economics"@en ;
  a void:Dataset, skos:ConceptScheme .

gnd:1079564829
  rdfs:label "Bestimmungslandprinzip"@de ;
  skos:prefLabel "Bestimmungslandprinzip"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/11698-6> .

skos:Concept
  rdfs:label "Concept"@en ;
  a owl:Class .

<http://zbw.eu/stw/descriptor/11698-6>
  skos:broader <http://zbw.eu/stw/descriptor/11684-3>, <http://zbw.eu/stw/thsys/73337>, <http://zbw.eu/stw/thsys/71077>, <http://zbw.eu/stw/thsys/71076>, <http://zbw.eu/stw/descriptor/10829-1> ;
  skos:prefLabel "Bestimmungslandprinzip"@de, "Destination principle"@en ;
  skos:exactMatch wd:Q830591, <http://dbpedia.org/resource/Destination_principle>, gnd:1079564829 ;
  a skos:Concept, zbwext:Descriptor ;
  dc:isPartOf <http://zbw.eu/stw> ;
  rdfs:label "Bestimmungslandprinzip"@de, "Destination principle"@en ;
  skos:inScheme <http://zbw.eu/stw> ;
  ns0:gvkppn "091350816" ;
  skos:related <http://zbw.eu/stw/descriptor/11678-5> .