Concept
type: Class

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

has broader
comment: Broader concepts are typically rendered as parents in a concept hierarchy (tree).
sub property of: Transitive
definition: Relates a concept to a concept that is more general in meaning.

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

preferred label
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.
sub property of: label
definition: The preferred lexical label for a resource, in a given language.

has related
comment: skos:related is disjoint with skos:broaderTransitive
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship.

Descriptor
type: Class

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

Foreign trade law
type: Descriptor
type: Concept
preferred label: Außenwirtschaftsrecht @de
related: Cross-border taxation

Cross-border taxation
type: Concept
type: Descriptor
gvkppn: 091348706
alternative label: Gesetz über die Besteuerung bei Auslandsbeziehungen @de
alternative label: Wegzugsbesteuerung @de
alternative label: AStG @de
alternative label: Außensteuergesetz @de
broader: International taxation
broader: Fiscal law
broader: Foreign economic policy
broader: International tax law
broader: Choice of organizational form and location
is in scheme: STW Thesaurus for Economics
preferred label: Außensteuerrecht @de
related: Export tax
related: Tax haven
related: Cross-border tax evasion
related: Foreign trade law
related: Tax competition

International tax law
type: Descriptor
type: Concept
narrower: Cross-border taxation
preferred label: Internationales Steuerrecht @de

Cross-border tax evasion
type: Descriptor
type: Concept
preferred label: Steuerflucht @de
related: Cross-border taxation

Tax haven
type: Descriptor
type: Concept
preferred label: Steueroase @de
related: Cross-border taxation

Tax competition
type: Descriptor
type: Concept
preferred label: Steuerwettbewerb @de
related: Cross-border taxation

Export tax
type: Descriptor
type: Concept
preferred label: Exportsteuer @de
related: Cross-border taxation

Choice of organizational form and location
type: Thsys
type: Concept
label: Rechtsform- und Standortwahl @de
narrower: Cross-border taxation
notation: B.08.02
preferred label: B.08.02 Rechtsform- und Standortwahl @de
preferred label: B.08.02 Choice of organizational form and location

International taxation
type: Thsys
type: Concept
label: Internationale Besteuerung @de
narrower: Cross-border taxation
notation: V.09.04.03
preferred label: V.09.04.03 Internationale Besteuerung @de
preferred label: V.09.04.03 International taxation

Foreign economic policy
type: Thsys
type: Concept
label: Außenwirtschaftspolitik @de
narrower: Cross-border taxation
notation: V.07.02
preferred label: V.07.02 Foreign economic policy
preferred label: V.07.02 Außenwirtschaftspolitik @de

Fiscal law
type: Thsys
type: Concept
label: Finanzrecht @de
narrower: Cross-border taxation
notation: N.05.04
preferred label: N.05.04 Fiscal law
preferred label: N.05.04 Finanzrecht @de