@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix void: <http://rdfs.org/ns/void#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix stw: <http://zbw.eu/stw/descriptor/> .
@prefix ns0: <http://purl.org/ontology/gbv/> .

skos:narrower
  rdfs:comment "Narrower concepts are typically rendered as children in a concept hierarchy (tree)."@en ;
  rdfs:label "has narrower"@en ;
  rdfs:subPropertyOf skos:narrowerTransitive ;
  skos:definition "Relates a concept to a concept that is more specific in meaning."@en .

skos:broader
  rdfs:comment "Broader concepts are typically rendered as parents in a concept hierarchy (tree)."@en ;
  rdfs:label "has broader"@en ;
  rdfs:subPropertyOf skos:broaderTransitive ;
  skos:definition "Relates a concept to a concept that is more general in meaning."@en .

skos:related
  rdfs:comment "skos:related is disjoint with skos:broaderTransitive"@en ;
  rdfs:label "has related"@en ;
  rdfs:subPropertyOf skos:semanticRelation ;
  skos:definition "Relates a concept to a concept with which there is an associative semantic relationship."@en .

<http://zbw.eu/stw>
  a void:Dataset, skos:ConceptScheme ;
  skos:prefLabel "Standard-Thesaurus Wirtschaft"@de, "STW Thesaurus for Economics"@en .

skos:inScheme
  rdfs:label "is in scheme"@en ;
  skos:definition "Relates a resource (for example a concept) to a concept scheme in which it is included."@en .

skos:altLabel
  rdfs:comment "skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties."@en, "The range of skos:altLabel is the class of RDF plain literals."@en ;
  rdfs:label "alternative label"@en ;
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "An alternative lexical label for a resource."@en .

skos:prefLabel
  rdfs:comment """skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise
      disjoint properties."""@en, "The range of skos:prefLabel is the class of RDF plain literals."@en, "A resource has no more than one value of skos:prefLabel per language tag."@en ;
  rdfs:label "preferred label"@en ;
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "The preferred lexical label for a resource, in a given language."@en .

<http://zbw.eu/namespaces/zbw-extensions/Descriptor>
  a owl:Class ;
  rdfs:label "Descriptor"@en .

skos:Concept
  a owl:Class ;
  rdfs:label "Concept"@en .

stw:11679-3
  a skos:Concept, <http://zbw.eu/namespaces/zbw-extensions/Descriptor> ;
  ns0:gvkppn "09139645X" ;
  skos:altLabel "Corporate taxes"@en, "Unternehmenssteuern"@de, "Unternehmenssteuerrecht"@de, "Unternehmensteuern"@de ;
  skos:broader <http://zbw.eu/stw/thsys/71074>, <http://zbw.eu/stw/thsys/70046> ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:narrower stw:29665-3, stw:12868-2, stw:11666-5, stw:19418-5, stw:11657-6, stw:12863-5 ;
  skos:prefLabel "Corporate taxation"@en, "Unternehmensbesteuerung"@de ;
  skos:related stw:11652-2, stw:11678-5, stw:12848-1, stw:12876-3, stw:12880-5 .

stw:12880-5
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:prefLabel "Tax audit"@en, "Außenprüfung"@de ;
  skos:related stw:11679-3 .

stw:12876-3
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:prefLabel "Tax planning"@en, "Steuerplanung"@de ;
  skos:related stw:11679-3 .

stw:12848-1
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:prefLabel "Corporate tax management"@en, "Betriebswirtschaftliche Steuerlehre"@de ;
  skos:related stw:11679-3 .

stw:29665-3
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader stw:11679-3 ;
  skos:prefLabel "Internationale Unternehmensbesteuerung"@de, "International corporate taxation"@en .

stw:12868-2
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader stw:11679-3 ;
  skos:prefLabel "Umwandlungsteuer"@de, "Reorganization tax"@en .

stw:11666-5
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader stw:11679-3 ;
  skos:prefLabel "Körperschaftsteuer"@de, "Corporate income tax"@en .

stw:19418-5
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader stw:11679-3 ;
  skos:prefLabel "Cash-flow tax"@en, "Cash-Flow-Steuer"@de .

stw:11657-6
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader stw:11679-3 ;
  skos:prefLabel "Local business tax"@en, "Gewerbesteuer"@de .

stw:11678-5
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:prefLabel "Umsatzsteuer"@de, "Sales tax"@en ;
  skos:related stw:11679-3 .

stw:11652-2
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:prefLabel "Profit taxation"@en, "Ertragsbesteuerung"@de ;
  skos:related stw:11679-3 .

<http://zbw.eu/stw/thsys/70046>
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  rdfs:label "Corporate tax management"@en, "Betriebswirtschaftliche Steuerlehre"@de ;
  skos:narrower stw:11679-3 ;
  skos:notation "B.08" ;
  skos:prefLabel "B.08  Corporate tax management"@en, "B.08  Betriebswirtschaftliche Steuerlehre"@de .

stw:12863-5
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader stw:11679-3 ;
  skos:prefLabel "Konzernbesteuerung"@de, "Group taxation"@en .

<http://zbw.eu/stw/thsys/71074>
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  rdfs:label "Tax types"@en, "Steuerarten"@de ;
  skos:narrower stw:11679-3 ;
  skos:notation "V.09.04.04" ;
  skos:prefLabel "V.09.04.04  Tax types"@en, "V.09.04.04  Steuerarten"@de .