Concept
type: Class

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.

Tax competition
preferred label: Steuerwettbewerb @de
type: Descriptor
type: Concept
broader: Choice of organizational form and location

Reorganization tax
preferred label: Umwandlungsteuer @de
type: Descriptor
type: Concept
broader: Choice of organizational form and location

Firm location choice
preferred label: Betriebliche Standortwahl @de
type: Descriptor
type: Concept
broader: Choice of organizational form and location

EU tax law
preferred label: EU-Steuerrecht @de
type: Descriptor
type: Concept
broader: Choice of organizational form and location

Group taxation
preferred label: Konzernbesteuerung @de
type: Descriptor
type: Concept
broader: Choice of organizational form and location

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.

Thsys
type: Class

Legal form of organization
preferred label: Rechtsform @de
type: Descriptor
type: Concept
broader: Choice of organizational form and location

notation
definition: A notation, also known as classification code, is a string of characters such as "T58.5" or "303.4833" used to uniquely identify a concept within the scope of a given concept scheme.

Tax harmonization
preferred label: Steuerharmonisierung @de
type: Descriptor
type: Concept
broader: Choice of organizational form and location

Choice of organizational form
preferred label: Rechtsformwahl @de
type: Descriptor
type: Concept
broader: Choice of organizational form and location

Cross-border taxation
preferred label: Außensteuerrecht @de
type: Descriptor
type: Concept
broader: Choice of organizational form and location

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).

Offshoring
preferred label: Auslandsverlagerung @de
type: Descriptor
type: Concept
broader: Choice of organizational form and location

Spin-off company
preferred label: Ausgründung @de
type: Descriptor
type: Concept
broader: Choice of organizational form and location

Corporate conversion
preferred label: Umwandlung @de
type: Descriptor
type: Concept
broader: Choice of organizational form and location

Cross-border tax evasion
preferred label: Steuerflucht @de
type: Descriptor
type: Concept
broader: Choice of organizational form and location

Choice of organizational form and location
label: Rechtsform- und Standortwahl @de
notation: B.08.02
is in scheme: STW Thesaurus for Economics
narrower: EU tax law
narrower: Cross-border tax evasion
narrower: Offshoring
narrower: Double taxation
narrower: Cross-border taxation
narrower: EU legal form of organization
narrower: Corporate conversion
narrower: Legal form of organization
narrower: Spin-off company
narrower: Income shifting
narrower: Firm location choice
narrower: International tax law
narrower: Takeover
narrower: Transfer pricing
narrower: Group taxation
narrower: Choice of organizational form
narrower: Tax harmonization
narrower: Tax competition
narrower: Tax haven
narrower: International production
narrower: Reorganization tax
preferred label: B.08.02 Choice of organizational form and location
preferred label: B.08.02 Rechtsform- und Standortwahl @de
type: Thsys
type: Concept
broader: Corporate tax management

Double taxation
preferred label: Doppelbesteuerung @de
type: Descriptor
type: Concept
broader: Choice of organizational form and location

EU legal form of organization
preferred label: EU-Rechtsform @de
type: Descriptor
type: Concept
broader: Choice of organizational form and location

Income shifting
preferred label: Gewinnverlagerung @de
type: Descriptor
type: Concept
broader: Choice of organizational form and location

International tax law
preferred label: Internationales Steuerrecht @de
type: Descriptor
type: Concept
broader: Choice of organizational form and location

Takeover
preferred label: Übernahme @de
type: Descriptor
type: Concept
broader: Choice of organizational form and location

Transfer pricing
preferred label: Verrechnungspreis @de
type: Descriptor
type: Concept
broader: Choice of organizational form and location

Tax haven
preferred label: Steueroase @de
type: Descriptor
type: Concept
broader: Choice of organizational form and location

International production
preferred label: Internationale Produktion @de
type: Descriptor
type: Concept
broader: Choice of organizational form and location

Corporate tax management
notation: B.08
label: Betriebswirtschaftliche Steuerlehre @de
preferred label: B.08 Corporate tax management
preferred label: B.08 Betriebswirtschaftliche Steuerlehre @de
type: Thsys
type: Concept
narrower: Choice of organizational form and location

has narrower
sub property of: narrowerTransitive
definition: Relates a concept to a concept that is more specific in meaning.
comment: Narrower concepts are typically rendered as children in a concept hierarchy (tree).