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

gnd:7564057-0
  rdfs:label "Scheinauslandsgesellschaft"@de, "Pseudo foreign corporation"@de, "Pseudo foreign company"@de, "Pseudo-foreign corporation"@de ;
  skos:prefLabel "Scheinauslandsgesellschaft"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/30331-1> .

gnd:4153594-7
  rdfs:label "Faktische Gesellschaft"@de, "Fehlerhafte Gesellschaft"@de, "Scheinhandelsgesellschaft"@de, "Scheinfirma <Gesellschaftsrecht>"@de, "Scheingesellschaft"@de ;
  skos:prefLabel "Faktische Gesellschaft"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/30331-1> .

<http://zbw.eu/stw/thsys/70184>
  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 ;
  skos:narrower <http://zbw.eu/stw/descriptor/30331-1> ;
  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: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 .

zbwext:altLabelRelated
  skos:definition """Lexical label for a related term which is
    not defined as a separate concept. Intended for use with
    skos:Concept, instead of using skos:altLabel."""@en ;
  rdfs:label "altLabelRelated"@en .

gnd:4309083-7
  rdfs:label "Scheinbetriebsstätte"@de, "Briefkastenfirma"@de, "Briefkastengesellschaft"@de ;
  skos:prefLabel "Briefkastenfirma"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/30331-1> .

<http://zbw.eu/stw/thsys/73337>
  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:narrower <http://zbw.eu/stw/descriptor/30331-1> ;
  skos:prefLabel "N.05.04  Fiscal law"@en, "N.05.04  Finanzrecht"@de .

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 .

<http://zbw.eu/stw/descriptor/30331-1>
  zbwext:altLabelRelated "Nominee company"@en ;
  a skos:Concept, zbwext:Descriptor ;
  skos:altLabel "Scheingesellschaft"@de, "Offshore-Firma"@de, "Paper company"@en, "Briefkastengesellschaft"@de, "Shell corporation"@en ;
  skos:inScheme <http://zbw.eu/stw> ;
  dc:isPartOf <http://zbw.eu/stw> ;
  skos:prefLabel "Briefkastenfirma"@de, "Letterbox company"@en ;
  rdfs:label "Offshore-Firma"@de, "Letterbox company"@en, "Briefkastengesellschaft"@de, "Nominee company"@en, "Paper company"@en, "Shell corporation"@en, "Scheingesellschaft"@de, "Briefkastenfirma"@de ;
  ns0:gvkppn "1822369533" ;
  skos:relatedMatch gnd:7564057-0, gnd:4153594-7 ;
  skos:broader <http://zbw.eu/stw/thsys/73337>, <http://zbw.eu/stw/descriptor/12194-1>, <http://zbw.eu/stw/thsys/71077>, <http://zbw.eu/stw/thsys/70087>, <http://zbw.eu/stw/thsys/70184> ;
  skos:exactMatch gnd:4309083-7 ;
  skos:related <http://zbw.eu/stw/descriptor/16112-2> .

<http://zbw.eu/stw/descriptor/12194-1>
  rdfs:label "Rechtsform"@de, "Form of ownership"@en, "Unternehmensform"@de, "Type of business entity"@en, "Legal form of organization"@en, "Unternehmensrechtsform"@de, "Legal form of business organization"@en ;
  skos:prefLabel "Legal form of organization"@en, "Rechtsform"@de ;
  a skos:Concept, zbwext:Descriptor ;
  skos:narrower <http://zbw.eu/stw/descriptor/30331-1> .

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 .

<http://zbw.eu/stw/thsys/70087>
  rdfs:label "B.01.04  Legal forms of organization"@en, "Rechtsformen"@de, "Legal forms of organization"@en, "B.01.04  Rechtsformen"@de ;
  skos:notation "B.01.04" ;
  a zbwext:Thsys, skos:Concept ;
  skos:prefLabel "B.01.04  Legal forms of organization"@en, "B.01.04  Rechtsformen"@de ;
  skos:narrower <http://zbw.eu/stw/descriptor/30331-1> .

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 .

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 .

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 .

<http://zbw.eu/stw/thsys/71077>
  a skos:Concept, zbwext:Thsys ;
  rdfs:label "Internationale Besteuerung"@de, "V.09.04.03  International taxation"@en, "International taxation"@en, "V.09.04.03  Internationale Besteuerung"@de ;
  skos:prefLabel "V.09.04.03  Internationale Besteuerung"@de, "V.09.04.03  International taxation"@en ;
  skos:narrower <http://zbw.eu/stw/descriptor/30331-1> ;
  skos:notation "V.09.04.03" .

<http://zbw.eu/stw/descriptor/16112-2>
  skos:related <http://zbw.eu/stw/descriptor/30331-1> ;
  rdfs:label "Steuerhinterziehung"@de, "Tax fraud"@en, "Steuerkriminalität"@de, "Steuerhehlerei"@de, "Steuerbetrug"@de, "Steuerstraftat"@de, "Steuervergehen"@de, "Steuerstrafrecht"@de, "Steueramnestie"@de, "Criminal tax law"@en ;
  a skos:Concept, zbwext:Descriptor ;
  skos:prefLabel "Steuerstrafrecht"@de, "Criminal tax law"@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 .

<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 .

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

