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

Tax avoidance
type: Descriptor
type: Concept
narrower: Income shifting
preferred label: Steuervermeidung @de

Profit
type: Descriptor
type: Concept
preferred label: Gewinn @de
related: Income shifting

Income shifting
type: Concept
type: Descriptor
gvkppn: 091363837
alternative label: Zinsschranke @de
alternative label: Profit shifting
alternative label: Earnings stripping rules
broader: Choice of organizational form and location
broader: Tax avoidance
is in scheme: STW Thesaurus for Economics
preferred label: Gewinnverlagerung @de
related: Group taxation
related: Profit
related: Transfer pricing

Transfer pricing
type: Descriptor
type: Concept
preferred label: Verrechnungspreis @de
related: Income shifting

Group taxation
type: Descriptor
type: Concept
preferred label: Konzernbesteuerung @de
related: Income shifting

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