Relates a concept to a concept that is more general in meaning.
Broader concepts are typically rendered as parents in a concept hierarchy (tree).
has broader
Double taxation
Doppelbesteuerung
Internationale Besteuerung
International taxation
V.09.04.03 Internationale Besteuerung
V.09.04.03 International taxation
Relates a concept to a concept with which there is an associative semantic relationship.
skos:related is disjoint with skos:broaderTransitive
has related
An alternative lexical label for a resource.
The range of skos:altLabel is the class of RDF plain literals.
skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
alternative label
Concept
The preferred lexical label for a resource, in a given language.
The range of skos:prefLabel is the class of RDF plain literals.
A resource has no more than one value of skos:prefLabel per language tag.
preferred label
Internationale Unternehmensbesteuerung
International corporate taxation
Konzernabschluss
Consolidated financial statements
Income shifting
Gewinnverlagerung
Rechtsform- und Standortwahl
Choice of organizational form and location
B.08.02 Rechtsform- und Standortwahl
B.08.02 Choice of organizational form and location
Unternehmensbesteuerung
Corporate taxation
Fiscal law
Finanzrecht
N.05.04 Fiscal law
N.05.04 Finanzrecht
Group taxation
Konzernbesteuerung
Fiscal unity regime
Organschaft
Separate accounting
Verlustübernahme
Formula apportionment
Gruppenbesteuerung
Gewinnabführung
Ergebnisabführung
Organträger
Standard-Thesaurus Wirtschaft
STW Thesaurus for Economics
Relates a resource (for example a concept) to a concept scheme in which it is included.
is in scheme
Descriptor