@prefix skos: . @prefix zbwext: . @prefix rdfs: . @prefix gnd: . @prefix wd: . @prefix ns0: . @prefix dc: . @prefix owl: . @prefix void: . skos:prefLabel "B.08 Betriebswirtschaftliche Steuerlehre"@de, "B.08 Corporate tax management"@en ; a skos:Concept, zbwext:Thsys ; skos:narrower ; rdfs:label "B.08 Corporate tax management"@en, "B.08 Betriebswirtschaftliche Steuerlehre"@de, "Betriebswirtschaftliche Steuerlehre"@de, "Corporate tax management"@en ; skos:notation "B.08" . skos:narrower rdfs:subPropertyOf skos:narrowerTransitive ; skos:definition "Relates a concept to a concept that is more specific in meaning."@en ; rdfs:comment "Narrower concepts are typically rendered as children in a concept hierarchy (tree)."@en ; rdfs:label "has narrower"@en . rdfs:label "Profit shifting"@en, "Zinsschranke"@de, "Income shifting"@en, "Gewinnverlagerung"@de, "Earnings stripping rules"@en ; a zbwext:Descriptor, skos:Concept ; skos:broader ; skos:prefLabel "Gewinnverlagerung"@de, "Income shifting"@en . rdfs:label "tax avoidance"@en, "Steuerumgehung"@de, "Bekämpfung der Steuerflucht"@de, "Steuerevasion"@de, "Steueroase"@de, "Steuerflucht"@de, "Steuervermeidung"@de, "Steuerausweichung"@de, "Steuerparadies"@de, "tax haven"@en ; skos:prefLabel "Steuerausweichung"@de, "tax avoidance"@en ; skos:exactMatch . 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 . rdfs:label "Fiscal law"@en, "Finanzrecht"@de, "N.05.04 Fiscal law"@en, "N.05.04 Finanzrecht"@de ; a skos:Concept, zbwext:Thsys ; skos:notation "N.05.04" ; skos:prefLabel "N.05.04 Fiscal law"@en, "N.05.04 Finanzrecht"@de ; skos:narrower . skos:altLabel rdfs:subPropertyOf rdfs:label ; skos:definition "An alternative lexical label for a resource."@en ; rdfs:comment "skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties."@en, "The range of skos:altLabel is the class of RDF plain literals."@en ; rdfs:label "alternative label"@en . gnd:4384119-3 rdfs:label "Steuerrevolte"@de, "Steuerstreik"@de, "Steuerverweigerung"@de, "Aktiver Steuerwiderstand"@de, "Steuerprotest"@de ; skos:prefLabel "Steuerrevolte"@de ; skos:relatedMatch . skos:narrower ; rdfs:label "Steuermentalität"@de, "Steuerehrlichkeit"@de, "Steuerpsychologie"@de, "Steuermoral"@de, "Steuerverhalten"@de, "Taxpayer compliance"@en, "Tax compliance"@en, "Taxpayer behaviour"@en ; a skos:Concept, zbwext:Descriptor ; skos:prefLabel "Steuermoral"@de, "Tax compliance"@en . 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 . 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 . wd:Q329303 rdfs:label "tax avoidance"@en, "Steuervermeidung"@de, "minimizing tax"@en, "tax optimization"@en, "tax planning"@en, "Steuerumgehung"@de, "avoidance of tax"@en ; skos:prefLabel "Steuervermeidung"@de, "tax avoidance"@en ; skos:exactMatch . gnd:4133169-2 rdfs:label "Steuerwiderstand"@de, "Steuerabwehr"@de, "Steuerentzug"@de ; skos:prefLabel "Steuerwiderstand"@de ; skos:narrowMatch . skos:broadMatch rdfs:subPropertyOf skos:mappingRelation, skos:broader ; skos:definition "skos:broadMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes."@en ; rdfs:label "has broader match"@en . skos:exactMatch gnd:4121725-1, wd:Q329303, , ; ns0:gvkppn "091392632" ; skos:broader , , , ; skos:altLabel "Steuerumgehung"@de, "Tax evasion"@en ; dc:isPartOf ; skos:broadMatch gnd:4133169-2 ; rdfs:label "Steuerumgehung"@de, "Tax evasion"@en, "Steuervermeidung"@de, "Tax avoidance"@en ; skos:narrower ; skos:relatedMatch gnd:4183223-1, gnd:4384119-3 ; skos:inScheme ; skos:prefLabel "Tax avoidance"@en, "Steuervermeidung"@de ; a zbwext:Descriptor, skos:Concept . rdfs:label "Tax avoidance"@en, "Steuervermeidung"@de ; skos:prefLabel "Tax avoidance"@en, "Steuervermeidung"@de ; skos:exactMatch . skos:prefLabel "V.09.04 Taxation"@en, "V.09.04 Steuern"@de ; skos:narrower ; a skos:Concept, zbwext:Thsys ; rdfs:label "V.09.04 Steuern"@de, "V.09.04 Taxation"@en, "Steuern"@de, "Taxation"@en ; skos:notation "V.09.04" . skos:relatedMatch rdfs:subPropertyOf skos:related, skos:mappingRelation ; skos:definition "skos:relatedMatch is used to state an associative mapping link between two conceptual resources in different concept schemes."@en ; rdfs:label "has related match"@en . zbwext:Descriptor rdfs:label "Descriptor"@en ; a owl:Class . 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 . gnd:4121725-1 rdfs:label "Steuerausweichung"@de, "Steuerevasion"@de, "Steuervermeidung"@de ; skos:prefLabel "Steuervermeidung"@de ; skos:exactMatch . 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:4183223-1 rdfs:label "Gestaltungsmissbrauch"@de, "Steuerumgehung"@de ; skos:prefLabel "Steuerumgehung"@de ; skos:relatedMatch . skos:Concept rdfs:label "Concept"@en ; a owl:Class .