Broader concepts are typically rendered as parents in a concept hierarchy (tree).
has broader
Relates a concept to a concept that is more general in meaning.
skos:related is disjoint with skos:broaderTransitive
has related
Relates a concept to a concept with which there is an associative semantic relationship.
Standard-Thesaurus Wirtschaft
STW Thesaurus for Economics
is in scheme
Relates a resource (for example a concept) to a concept scheme in which it is included.
skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
The range of skos:altLabel is the class of RDF plain literals.
alternative label
An alternative lexical label for a resource.
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
The preferred lexical label for a resource, in a given language.
Descriptor
Concept
Ergebnisabführung
Fiscal unity regime
Formula apportionment
Gewinnabführung
Gruppenbesteuerung
Organschaft
Organträger
Separate accounting
Verlustübernahme
Group taxation
Konzernbesteuerung
Globale Mindeststeuer
Global minimum tax
Konzernabschluss
Consolidated financial statements
Income shifting
Gewinnverlagerung
Internationale Unternehmensbesteuerung
International corporate taxation
Unternehmensbesteuerung
Corporate taxation
Double taxation
Doppelbesteuerung
Fiscal law
Finanzrecht
N.05.04 Fiscal law
N.05.04 Finanzrecht
Internationale Besteuerung
International taxation
V.09.04.03 Internationale Besteuerung
V.09.04.03 International taxation
Rechtsform- und Standortwahl
Choice of organizational form and location
B.08.02 Rechtsform- und Standortwahl
B.08.02 Choice of organizational form and location