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

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>
  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 .

<http://zbw.eu/stw/thsys/71074>
  a skos:Concept, zbwext:Thsys ;
  skos:prefLabel "V.09.04.04  Tax types"@en, "V.09.04.04  Steuerarten"@de ;
  rdfs:label "V.09.04.04  Tax types"@en, "V.09.04.04  Steuerarten"@de, "Tax types"@en, "Steuerarten"@de ;
  skos:notation "V.09.04.04" ;
  skos:narrower <http://zbw.eu/stw/descriptor/12868-2> .

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

<http://zbw.eu/stw/thsys/70184>
  skos:narrower <http://zbw.eu/stw/descriptor/12868-2> ;
  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:prefLabel "B.08.02  Rechtsform- und Standortwahl"@de, "B.08.02  Choice of organizational form and location"@en ;
  skos:notation "B.08.02" .

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 .

wd:Q2478815
  rdfs:label "Umwandlungssteuergesetz"@de, "Umwandlungsteuer"@de, "Umwandlungsteuergesetz"@de, "UmwStG"@de, "reorganization tax"@en, "reorganization tax law"@en, "UmwStG 2006"@de ;
  skos:prefLabel "Umwandlungssteuergesetz"@de, "reorganization tax law"@en ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12868-2> .

<http://zbw.eu/stw/descriptor/11679-3>
  rdfs:label "Unternehmensbesteuerung"@de, "Unternehmenssteuerrecht"@de, "Corporate taxation"@en, "Corporate taxes"@en, "Unternehmenssteuern"@de, "Unternehmensteuern"@de ;
  skos:prefLabel "Unternehmensbesteuerung"@de, "Corporate taxation"@en ;
  skos:narrower <http://zbw.eu/stw/descriptor/12868-2> ;
  a skos:Concept, zbwext:Descriptor .

<http://zbw.eu/stw/descriptor/12196-4>
  rdfs:label "Unternehmensformänderung"@de, "Umgründung"@de, "Umwandlungsrecht"@de, "Corporate conversion"@en, "Änderung der Rechtsform"@de, "Umgründungsrecht"@de, "Company conversion"@en, "Conversion of a company"@en, "Umwandlung"@de, "Rechtsformänderung"@de, "Rechtsformwechsel"@de, "Umwandlungsgesetz"@de ;
  skos:prefLabel "Corporate conversion"@en, "Umwandlung"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12868-2> .

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

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 .

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/descriptor/12868-2>
  skos:prefLabel "Umwandlungsteuer"@de, "Reorganization tax"@en ;
  skos:broader <http://zbw.eu/stw/thsys/70184>, <http://zbw.eu/stw/descriptor/11679-3>, <http://zbw.eu/stw/thsys/71074> ;
  rdfs:label "Umwandlungssteuergesetz"@de, "Umwandlungsteuer"@de, "Reorganization tax"@en, "Umwandlungssteuerrecht"@de ;
  ns0:gvkppn "091395879" ;
  skos:altLabel "Umwandlungssteuerrecht"@de, "Umwandlungssteuergesetz"@de ;
  dc:isPartOf <http://zbw.eu/stw> ;
  a skos:Concept, zbwext:Descriptor ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:related <http://zbw.eu/stw/descriptor/12196-4> ;
  skos:exactMatch wd:Q2478815 .

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 .