@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 void: <http://rdfs.org/ns/void#> .

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/stw/descriptor/19404-2>
  skos:prefLabel "Tax competition"@en, "Steuerwettbewerb"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70184> .

<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/thsys/70184> .

<http://zbw.eu/stw/descriptor/11904-1>
  skos:prefLabel "Firm location choice"@en, "Betriebliche Standortwahl"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70184> .

<http://zbw.eu/stw/descriptor/16090-0>
  skos:prefLabel "EU-Steuerrecht"@de, "EU tax law"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70184> .

<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/thsys/70184> .

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/namespaces/zbw-extensions/Thsys>
  rdfs:label "Thsys"@en ;
  a owl:Class .

<http://zbw.eu/stw/descriptor/12194-1>
  skos:prefLabel "Rechtsform"@de, "Legal form of organization"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70184> .

skos:notation
  skos:definition "A notation, also known as classification code, is a string of characters such as \"T58.5\" or \"303.4833\" used to uniquely identify a concept within the scope of a given concept scheme."@en ;
  rdfs:label "notation"@en .

<http://zbw.eu/stw/descriptor/12195-6>
  skos:prefLabel "Rechtsformwahl"@de, "Choice of organizational form"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70184> .

<http://zbw.eu/stw/descriptor/11703-4>
  skos:prefLabel "Tax harmonization"@en, "Steuerharmonisierung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70184> .

<http://zbw.eu/stw/descriptor/10827-5>
  skos:prefLabel "Cross-border taxation"@en, "Außensteuerrecht"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70184> .

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/descriptor/29550-6>
  skos:prefLabel "Offshoring"@en, "Auslandsverlagerung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70184> .

<http://zbw.eu/stw/descriptor/12177-1>
  skos:prefLabel "Spin-off company"@en, "Ausgründung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70184> .

<http://zbw.eu/stw/descriptor/12196-4>
  skos:prefLabel "Umwandlung"@de, "Corporate conversion"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70184> .

<http://zbw.eu/stw/descriptor/10830-2>
  skos:prefLabel "Steuerflucht"@de, "Cross-border tax evasion"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70184> .

<http://zbw.eu/stw/thsys/70184>
  skos:notation "B.08.02" ;
  rdfs:label "Rechtsform- und Standortwahl"@de, "Choice of organizational form and location"@en ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:narrower <http://zbw.eu/stw/descriptor/16090-0>, <http://zbw.eu/stw/descriptor/10830-2>, <http://zbw.eu/stw/descriptor/29550-6>, <http://zbw.eu/stw/descriptor/10828-3>, <http://zbw.eu/stw/descriptor/10827-5>, <http://zbw.eu/stw/descriptor/18108-4>, <http://zbw.eu/stw/descriptor/12196-4>, <http://zbw.eu/stw/descriptor/12194-1>, <http://zbw.eu/stw/descriptor/12177-1>, <http://zbw.eu/stw/descriptor/12446-0>, <http://zbw.eu/stw/descriptor/11904-1>, <http://zbw.eu/stw/descriptor/10829-1>, <http://zbw.eu/stw/descriptor/12304-6>, <http://zbw.eu/stw/descriptor/12796-1>, <http://zbw.eu/stw/descriptor/12863-5>, <http://zbw.eu/stw/descriptor/12195-6>, <http://zbw.eu/stw/descriptor/11703-4>, <http://zbw.eu/stw/descriptor/19404-2>, <http://zbw.eu/stw/descriptor/10831-0>, <http://zbw.eu/stw/descriptor/10822-1>, <http://zbw.eu/stw/descriptor/12868-2> ;
  skos:prefLabel "B.08.02  Choice of organizational form and location"@en, "B.08.02  Rechtsform- und Standortwahl"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70046> .

<http://zbw.eu/stw/descriptor/10828-3>
  skos:prefLabel "Double taxation"@en, "Doppelbesteuerung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70184> .

<http://zbw.eu/stw/descriptor/12796-1>
  skos:prefLabel "Verrechnungspreis"@de, "Transfer pricing"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70184> .

<http://zbw.eu/stw/descriptor/18108-4>
  skos:prefLabel "EU-Rechtsform"@de, "EU legal form of organization"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70184> .

<http://zbw.eu/stw/descriptor/12304-6>
  skos:prefLabel "Übernahme"@de, "Takeover"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70184> .

<http://zbw.eu/stw/descriptor/12446-0>
  skos:prefLabel "Income shifting"@en, "Gewinnverlagerung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70184> .

<http://zbw.eu/stw/descriptor/10831-0>
  skos:prefLabel "Tax haven"@en, "Steueroase"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70184> .

<http://zbw.eu/stw/descriptor/10822-1>
  skos:prefLabel "Internationale Produktion"@de, "International production"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70184> .

<http://zbw.eu/stw/descriptor/10829-1>
  skos:prefLabel "Internationales Steuerrecht"@de, "International tax law"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70184> .

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/thsys/70184> .