@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#> .

<http://zbw.eu/stw/descriptor/11698-6>
  skos:prefLabel "Destination principle"@en, "Bestimmungslandprinzip"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71077> .

<http://zbw.eu/stw/descriptor/29670-3>
  skos:prefLabel "European corporate taxation"@en, "EU-Unternehmensbesteuerung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71077> .

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/71077> .

<http://zbw.eu/stw/thsys/71077>
  skos:narrower <http://zbw.eu/stw/descriptor/11698-6>, <http://zbw.eu/stw/descriptor/10827-5>, <http://zbw.eu/stw/descriptor/10828-3>, <http://zbw.eu/stw/descriptor/19404-2>, <http://zbw.eu/stw/descriptor/11710-0>, <http://zbw.eu/stw/descriptor/10830-2>, <http://zbw.eu/stw/descriptor/29670-3>, <http://zbw.eu/stw/descriptor/12863-5>, <http://zbw.eu/stw/descriptor/10831-0>, <http://zbw.eu/stw/descriptor/19414-6>, <http://zbw.eu/stw/descriptor/29665-3>, <http://zbw.eu/stw/descriptor/16090-0>, <http://zbw.eu/stw/descriptor/11703-4>, <http://zbw.eu/stw/descriptor/10829-1> ;
  skos:prefLabel "V.09.04.03  International taxation"@en, "V.09.04.03  Internationale Besteuerung"@de ;
  skos:notation "V.09.04.03" ;
  skos:broader <http://zbw.eu/stw/thsys/71080> ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  rdfs:label "International taxation"@en, "Internationale Besteuerung"@de ;
  skos:inScheme <http://zbw.eu/stw> .

<http://zbw.eu/stw/descriptor/19414-6>
  skos:prefLabel "Exportsteuer"@de, "Export tax"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71077> .

<http://zbw.eu/stw/thsys/71080>
  skos:notation "V.09.04" ;
  rdfs:label "Taxation"@en, "Steuern"@de ;
  skos:prefLabel "V.09.04  Taxation"@en, "V.09.04  Steuern"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/thsys/71077> .

<http://zbw.eu/stw/descriptor/11710-0>
  skos:prefLabel "Ursprungsregeln"@de, "Rules of origin"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71077> .

<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/71077> .

<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/71077> .

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 .

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/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/71077> .

<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/71077> .

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/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/thsys/71077> .

<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/71077> .

<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/71077> .

<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/71077> .

<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/71077> .

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 .