@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/73337> .

<http://zbw.eu/stw/thsys/70154>
  skos:notation "N.05" ;
  rdfs:label "Recht und Rechtswissenschaft"@de, "Law and jurisprudence"@en ;
  skos:prefLabel "N.05  Recht und Rechtswissenschaft"@de, "N.05  Law and jurisprudence"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/thsys/73337> .

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/16112-2>
  skos:prefLabel "Steuerstrafrecht"@de, "Criminal tax law"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/73337> .

<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:broader <http://zbw.eu/stw/thsys/73337> .

<http://zbw.eu/stw/descriptor/16122-6>
  skos:prefLabel "Zollrecht"@de, "Customs law"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/73337> .

<http://zbw.eu/stw/descriptor/16087-3>
  skos:prefLabel "Tax court decision"@en, "Steuerrechtsprechung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/73337> .

<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/73337> .

<http://zbw.eu/stw/descriptor/11708-1>
  skos:prefLabel "Taxation procedure"@en, "Besteuerungsverfahren"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/73337> .

<http://zbw.eu/stw/descriptor/11709-6>
  skos:prefLabel "Tax avoidance"@en, "Steuervermeidung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/73337> .

<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/73337> .

<http://zbw.eu/stw/descriptor/11640-2>
  skos:prefLabel "Tax law"@en, "Steuerrecht"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/73337> .

<http://zbw.eu/stw/descriptor/11532-5>
  skos:prefLabel "Tax court"@en, "Finanzgericht"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/73337> .

<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/73337> .

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/12416-2>
  skos:prefLabel "Einheitswert"@de, "Assessed value"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/73337> .

<http://zbw.eu/stw/thsys/73337>
  skos:narrower <http://zbw.eu/stw/descriptor/12880-5>, <http://zbw.eu/stw/descriptor/10827-5>, <http://zbw.eu/stw/descriptor/16100-2>, <http://zbw.eu/stw/descriptor/11709-6>, <http://zbw.eu/stw/descriptor/10828-3>, <http://zbw.eu/stw/descriptor/12863-5>, <http://zbw.eu/stw/descriptor/11710-0>, <http://zbw.eu/stw/descriptor/11525-2>, <http://zbw.eu/stw/descriptor/11708-1>, <http://zbw.eu/stw/descriptor/16110-6>, <http://zbw.eu/stw/descriptor/12416-2>, <http://zbw.eu/stw/descriptor/11535-6>, <http://zbw.eu/stw/descriptor/16087-3>, <http://zbw.eu/stw/descriptor/16090-0>, <http://zbw.eu/stw/descriptor/10829-1>, <http://zbw.eu/stw/descriptor/16122-6>, <http://zbw.eu/stw/descriptor/16112-2>, <http://zbw.eu/stw/descriptor/11698-6>, <http://zbw.eu/stw/descriptor/11640-2>, <http://zbw.eu/stw/descriptor/11532-5> ;
  skos:prefLabel "N.05.04  Fiscal law"@en, "N.05.04  Finanzrecht"@de ;
  skos:inScheme <http://zbw.eu/stw> ;
  rdfs:label "Finanzrecht"@de, "Fiscal law"@en ;
  skos:notation "N.05.04" ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70154> .

<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/73337> .

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/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/73337> .

<http://zbw.eu/stw/descriptor/16100-2>
  skos:prefLabel "Haushaltsrecht"@de, "Budget law"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/73337> .

<http://zbw.eu/stw/descriptor/11525-2>
  skos:prefLabel "Fiscal law"@en, "Finanzrecht"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/73337> .

<http://zbw.eu/stw/descriptor/16110-6>
  skos:prefLabel "Tax investigation"@en, "Steuerfahndung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/73337> .

<http://zbw.eu/stw/descriptor/11535-6>
  skos:prefLabel "Fiscal constitution"@en, "Finanzverfassung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/73337> .

<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/73337> .

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 .