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.

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

V.09.04.04 Tax types
type: Concept
type: Thsys
preferred label: V.09.04.04 Steuerarten @de
label: Tax types
label: Steuerarten @de
notation: V.09.04.04
narrower: Reorganization tax

Descriptor
type: Class

Choice of organizational form and location
narrower: Reorganization tax
label: B.08.02 Rechtsform- und Standortwahl @de
label: Rechtsform- und Standortwahl @de
label: B.08.02 Choice of organizational form and location
type: Concept
type: Thsys
notation: B.08.02

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

reorganization tax
label: Umwandlungssteuergesetz @de
label: Umwandlungsteuer @de
label: Umwandlungsteuergesetz @de
label: UmwStG @de
label: reorganization tax law
label: UmwStG 2006 @de

Corporate taxation
label: Unternehmensbesteuerung @de
label: Unternehmenssteuerrecht @de
label: Corporate taxes
label: Unternehmenssteuern @de
label: Unternehmensteuern @de
narrower: Reorganization tax
type: Concept
type: Descriptor

Corporate conversion
label: Unternehmensformänderung @de
label: Umgründung @de
label: Umwandlungsrecht @de
label: Änderung der Rechtsform @de
label: Umgründungsrecht @de
label: Company conversion
label: Conversion of a company
label: Umwandlung @de
label: Rechtsformänderung @de
label: Rechtsformwechsel @de
label: Umwandlungsgesetz @de
type: Descriptor
type: Concept
related: Reorganization tax

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.

Concept
type: Class

alternative label
sub property of: label
definition: An alternative lexical label for a resource.
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:altLabel is the class of RDF plain literals.

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

Reorganization tax
preferred label: Umwandlungsteuer @de
broader: Choice of organizational form and location
broader: Corporate taxation
broader: V.09.04.04 Tax types
label: Umwandlungssteuergesetz @de
label: Umwandlungssteuerrecht @de
gvkppn: 091395879
is part of: STW Thesaurus for Economics
type: Concept
type: Descriptor
is in scheme: STW Thesaurus for Economics
related: Corporate conversion

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).