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SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } Steuerumgehung

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } DefinedTerm, Term, Validated Entry

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . }

SELECT ?property ?value WHERE { BIND (?? AS ?s) ?s ?property ?value . FILTER (isLiteral(?value)) } LIMIT 1000

Attributes

Name
Steuerumgehung
Name
tax avoidance
Name
évasion fiscale
Name
elusione fiscale
dateModified
2023-06-09T05:13:24.3972970Z
Identifier
283491
URL
https://www.termdat.bk.admin.ch/entry/283491
citation
PwC, Dienstleistungen > Steuerberatung > Unternehmenssteuern & Steuerstrukturen > BEPS ([Internet, 2018-04-04](https://www.pwc.ch/de/dienstleistungen/steuerberatung/unternehmenssteuern-steuerstrukturen/beps.html))
citation
OECD, Centre for Tax Policy and Administration > Base erosion and profit shifting > BEPS Actions ([Internet, 2018-04-04](http://www.oecd.org/ctp/beps/beps-actions.htm))
citation
OECD, Centre de politique et d'administration fiscales > Erosion de la base d'imposition et transfert de bénéfices > Les Actions du projet BEPS ([Internet, 2018-04-04](http://www.oecd.org/fr/ctp/beps/actions-beps.htm))
citation
DFF, Rapp. espl. Convenzione multilaterale per l’attuazione di misure relative alle convenzioni fiscali finalizzate a prevenire l’erosione della base imponibile e il trasferimento degli utili, 2017-12-20, p. 3 ([Internet, 2018-04-04](https://www.admin.ch/ch/i/gg/pc/documents/2922/Convenzione-BEPS_Rapporto-espl_it.pdf))
position
1
Term Note
DOM: internationales Steuerwesen, Doppelbesteuerungsabkommen
Term Note
DOM: international taxation, double taxation conventions
Term Note
DOM: fiscalité internationale, conventions de double imposition
Term Note
DOM: fiscalità internazionale, convenzioni per evitare le doppie imposizioni; EXP: il contribuente elude il fisco quando si sottrae all’obbligo fiscale senza contravvenire direttamente alle norme tributarie
termNoteCitation
CaF, Divisione italiana, 2018
SELECT ?property ?object WHERE { BIND (?? AS ?s) ?s ?property ?object . FILTER (isIRI(?object)) FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Outgoing Relationships

property object
seeAlso tax evasion
seeAlso treaty shopping
inDefinedTermSet Wirtschaftsterminologie
inDefinedTermSet Swiss Federal Administration
Reliability code Linguistic/formal check completed
termDomain LAW
termDomain FINANCE
termDomain International law
SELECT ?property ?subject WHERE { BIND (?? AS ?o) ?subject ?property ?o . FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Incoming Relationships

property subject
seeAlso tax evasion
seeAlso treaty shopping
seeAlso tax optimisation
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Subclasses of this Class: No results found.