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

Value-added tax
label: Vorsteuerabzug @de
label: Value added tax
label: MwSt @de
label: Einfuhrumsatzsteuer @de
label: Sales tax
label: VAT (Value-Added Tax)
label: Umsatzsteuer @de
label: UStG (Umsatzsteuergesetz) @de
label: Mehrwertsteuer @de
label: Umsatzbesteuerung @de
label: Umsatzsteuerrecht @de
type: Descriptor
type: Concept
related: Destination principle

Destination principle
label: Bestimmungslandprinzip @de

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
label: Finanzrecht @de
label: N.05.04 Fiscal law
label: N.05.04 Finanzrecht @de
narrower: Destination principle
type: Concept
type: Thsys
notation: N.05.04

Destination principle
label: Bestimmungslandprinzip @de

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.

Taxation principle
preferred label: Besteuerungsprinzip @de
label: Steuerneutralität @de
label: Tax neutrality
label: Grundsatz der Besteuerung @de
label: Neutralität der Besteuerung @de
label: Besteuerungsgrundsatz @de
type: Concept
type: Descriptor
narrower: Destination principle

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.

V.09.04.01 Theory of taxation
type: Thsys
type: Concept
narrower: Destination principle
preferred label: V.09.04.01 Steuertheorie @de
label: Steuertheorie @de
label: Theory of taxation
notation: V.09.04.01

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

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
notation: V.09.04.03
narrower: Destination principle

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
label: Standard-Thesaurus Wirtschaft @de
type: Dataset
type: ConceptScheme

Bestimmungslandprinzip

Concept
type: Class

Destination principle
broader: Taxation principle
broader: Fiscal law
broader: V.09.04.03 International taxation
broader: V.09.04.01 Theory of taxation
broader: International tax system
preferred label: Bestimmungslandprinzip @de
type: Concept
type: Descriptor
is part of: STW Thesaurus for Economics
is in scheme: STW Thesaurus for Economics
gvkppn: 091350816
related: Value-added tax