has broader
comment: Broader concepts are typically rendered as parents in a concept hierarchy (tree).
sub property of: broaderTransitive
definition: Relates a concept to a concept that is more general in meaning.

has related
comment: skos:related is disjoint with skos:broaderTransitive
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship.

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

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

alternative label
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:altLabel is the class of RDF plain literals.
sub property of: label
definition: An alternative lexical label for a resource.

preferred label
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.
sub property of: label
definition: The preferred lexical label for a resource, in a given language.

Descriptor
type: Class

Concept
type: Class

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

Global minimum tax
type: Descriptor
type: Concept
preferred label: Globale Mindeststeuer @de
related: Group taxation

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

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

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

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

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

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

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

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