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).

Double taxation
preferred label: Doppelbesteuerung @de
type: Descriptor
type: Concept
related: Group taxation

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

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

alternative label
sub property of: label
definition: An alternative lexical label for a resource.
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.

Concept
type: Class

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.

Group taxation
type: Concept
related: International corporate taxation
related: Consolidated financial statements
related: Double taxation
related: Income shifting
broader: Choice of organizational form and location
broader: International taxation
broader: Corporate taxation
broader: Fiscal law
preferred label: Konzernbesteuerung @de
type: Descriptor
alternative label: Fiscal unity regime
alternative label: Organschaft @de
alternative label: Separate accounting
alternative label: Verlustübernahme @de
alternative label: Formula apportionment
alternative label: Gruppenbesteuerung @de
alternative label: Gewinnabführung @de
alternative label: Ergebnisabführung @de
alternative label: Organträger @de
gvkppn: 091381932
is in scheme: STW Thesaurus for Economics

International corporate taxation
preferred label: Internationale Unternehmensbesteuerung @de
type: Descriptor
type: Concept
related: Group taxation

Consolidated financial statements
preferred label: Konzernabschluss @de
type: Descriptor
type: Concept
related: Group taxation

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

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

Corporate taxation
preferred label: Unternehmensbesteuerung @de
type: Descriptor
type: Concept
narrower: Group taxation

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

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

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

Descriptor
type: Class