@prefix skos: . @prefix rdfs: . @prefix zbwext: . @prefix gnd: . @prefix wd: . @prefix dc: . @prefix ns0: . @prefix owl: . @prefix void: . skos:narrowMatch rdfs:subPropertyOf skos:narrower, skos:mappingRelation ; skos:definition "skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes."@en ; rdfs:label "has narrower match"@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:exactMatch gnd:4020918-0, wd:Q110545497 ; skos:altLabel "Earnings stripping rules"@en, "Profit shifting"@en, "Zinsschranke"@de ; skos:inScheme ; dc:isPartOf ; ns0:gvkppn "091363837" ; skos:related , , ; skos:narrowMatch gnd:4122219-2, wd:Q205237 ; skos:prefLabel "Gewinnverlagerung"@de, "Income shifting"@en ; skos:relatedMatch gnd:4063042-0 . rdfs:label "Gewinnaufteilung"@de, "Verrechnungspreissystem"@de, "Indirekte Betriebslenkung"@de, "Transactional net margin method"@en, "Verrechnungspreis"@de, "Pretiale Steuerung"@de, "Schattenpreis des Betriebs"@de, "Pretiale Betriebslenkung"@de, "Gewinnaufteilungsmethode"@de, "Profit split method"@en, "Arm's length principle"@en, "Lenkungsorientierte Verrechnungspreise"@de, "Fremdvergleichsgrundsatz"@de, "Lenkpreise"@de, "Transfer price"@en, "Pretiale Lenkung"@de, "Transfer pricing"@en, "Konzernverrechnungspreis"@de, "TNMM"@en, "Transferpreis"@de, "Unternehmensinterne Märkte"@de, "Intercompany pricing"@en ; a zbwext:Descriptor, skos:Concept ; skos:prefLabel "Transfer pricing"@en, "Verrechnungspreis"@de ; skos:related . rdfs:label "Choice of organizational form and location"@en, "B.08.02 Rechtsform- und Standortwahl"@de, "Rechtsform- und Standortwahl"@de, "B.08.02 Choice of organizational form and location"@en ; a skos:Concept, zbwext:Thsys ; skos:narrower ; skos:prefLabel "B.08.02 Rechtsform- und Standortwahl"@de, "B.08.02 Choice of organizational form and location"@en ; skos:notation "B.08.02" . gnd:4122219-2 rdfs:label "Internationale Gewinnverlagerung"@de, "Internationale Gewinnübertragung"@de ; skos:prefLabel "Internationale Gewinnverlagerung"@de ; skos:broadMatch . gnd:4063042-0 rdfs:label "Verlustverlagerung"@de, "Verlustübertragung"@de, "Verlusttransfer"@de, "Verlust / Übertragung"@de, "Verlust / Verlagerung"@de, "Verlustverrechnung"@de ; skos:prefLabel "Verlustverlagerung"@de ; skos:relatedMatch . 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 . 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 . rdfs:label "Earnings"@en, "Gewinn"@de, "Net income"@en, "Comprehensive income"@en, "Bilanzgewinn"@de, "Profit"@en, "Unternehmensgewinn"@de, "Accounting earnings"@en ; skos:related ; skos:prefLabel "Profit"@en, "Gewinn"@de ; a skos:Concept, zbwext:Descriptor . 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 . rdfs:label "Ergebnisabführung"@de, "Group taxation"@en, "Fiscal unity regime"@en, "Gruppenbesteuerung"@de, "Konzernbesteuerung"@de, "Separate accounting"@en, "Gewinnabführung"@de, "Formula apportionment"@en, "Organschaft"@de, "Verlustübernahme"@de, "Organträger"@de ; skos:prefLabel "Konzernbesteuerung"@de, "Group taxation"@en ; skos:related ; a zbwext:Descriptor, skos:Concept . gnd:4020918-0 rdfs:label "Gewinnübertragung"@de, "Gewinn / Übertragung"@de, "Gewinn / Verlagerung"@de, "Gewinnverlagerung"@de ; skos:prefLabel "Gewinnverlagerung"@de ; skos:exactMatch . 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 . rdfs:label "Tax avoidance"@en, "Steuervermeidung"@de, "Tax evasion"@en, "Steuerumgehung"@de ; skos:prefLabel "Tax avoidance"@en, "Steuervermeidung"@de ; a zbwext:Descriptor, skos:Concept ; skos:narrower . 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 . wd:Q205237 rdfs:label "Zinsschranke"@en, "Zinsschranke"@de ; skos:prefLabel "Zinsschranke"@en, "Zinsschranke"@de ; skos:broadMatch . 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 . 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 . 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 . skos:Concept rdfs:label "Concept"@en ; a owl:Class . wd:Q110545497 rdfs:label "income shifting"@en, "profit shifting"@en, "income splitting"@en, "earnings stripping rules"@en, "Gewinnverlagerung"@de ; skos:prefLabel "income shifting"@en, "Gewinnverlagerung"@de ; skos:exactMatch .