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

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 .

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/12889-1>
  skos:prefLabel "Tax consultancy"@en, "Steuerberatung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12876-3> .

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

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/12396-3>
  skos:prefLabel "Tax accounting"@en, "Steuerbilanz"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12876-3> .

<http://zbw.eu/stw/descriptor/12217-1>
  skos:prefLabel "Bilanzpolitik"@de, "Accounting policy"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12876-3> .

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

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/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/12876-3> .

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

<http://zbw.eu/stw/descriptor/12088-0>
  skos:prefLabel "Unternehmensplanung"@de, "Corporate planning"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/12876-3> .

<http://zbw.eu/stw/descriptor/12876-3>
  skos:altLabel "Steuertaktik"@de, "Steuerbilanzpolitik"@de, "Betriebliche Steuerpolitik"@de, "Steuerpolitik von Unternehmen"@de, "Steuergestaltung"@de, "Corporate tax structuring"@en, "Steuerliches Wahlrecht"@de, "Steuerminimierung"@de ;
  skos:related <http://zbw.eu/stw/descriptor/11679-3>, <http://zbw.eu/stw/descriptor/12848-1>, <http://zbw.eu/stw/descriptor/12217-1>, <http://zbw.eu/stw/descriptor/12889-1>, <http://zbw.eu/stw/descriptor/12396-3> ;
  a skos:Concept, <http://zbw.eu/namespaces/zbw-extensions/Descriptor> ;
  skos:prefLabel "Steuerplanung"@de, "Tax planning"@en ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:broader <http://zbw.eu/stw/thsys/70046>, <http://zbw.eu/stw/descriptor/12088-0> ;
  ns0:gvkppn "091392489" .

<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/12876-3> .

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