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

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

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

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

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

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

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

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

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

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

skos:prefLabel
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "The preferred lexical label for a resource, in a given language."@en ;
  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 .

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

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

skos:altLabel
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "An alternative lexical label for a resource."@en ;
  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 .

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

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

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

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

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

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

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

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

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

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