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).

Corporate income tax
preferred label: Körperschaftsteuer @de
alternative label: Körperschaftssteuerrecht @de
alternative label: Körperschaftssteuer @de
alternative label: Halbeinkünfteverfahren @de
alternative label: Steuerliches Anrechnungsverfahren @de
alternative label: Steuerrechtliches Anrechnungsverfahren @de
alternative label: Corporate income tax law
alternative label: Körperschaftsteuergesetz @de
alternative label: KStG @de
alternative label: Anrechnungsverfahren @de
alternative label: Körperschaftsteuerrecht @de
alternative label: Corporation tax
broader: Tax accounting
broader: Corporate taxation
broader: Tax types
related: Cash-flow tax
type: Concept
type: Descriptor
gvkppn: 091372194
is in scheme: STW Thesaurus for Economics

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.

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

Cash-flow tax
preferred label: Cash-Flow-Steuer @de
type: Descriptor
type: Concept
related: Corporate income tax

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

Tax accounting
notation: B.08.01
label: Steuerbilanz @de
preferred label: B.08.01 Tax accounting
preferred label: B.08.01 Steuerbilanz @de
type: Thsys
type: Concept
narrower: Corporate income tax

Descriptor
type: Class

Tax types
notation: V.09.04.04
label: Steuerarten @de
preferred label: V.09.04.04 Tax types
preferred label: V.09.04.04 Steuerarten @de
type: Thsys
type: Concept
narrower: Corporate income tax

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