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

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } DefinedTerm, Synonym, Abbreviation

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
BEPS
citation
SFI, Fiscalité des entreprises / BEPS ([Internet, 2024-11-20](https://www.sif.admin.ch/fr/fiscalite-entreprises-beps)))
position
2
Term Note
EXP: ce projet vise à imposer les bénéfices des entreprises au lieu où l'activité créatrice de valeur est exercée.
termNoteCitation
AFC, Glossaire Projet fiscal 17 (PF 17), 2017-09-06 ([Internet, 2018-02-14](https://www.newsd.admin.ch/newsd/message/attachments/49598.pdf))
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: No results found.
SELECT ?property ?subject WHERE { BIND (?? AS ?o) ?subject ?property ?o . FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Incoming Relationships

property subject
has part Base erosion and profit shifting
SELECT ?instance ?description WHERE { BIND (?? AS ?class) ?instance (rdf:type|owl:type) ?class . OPTIONAL { ?instance schema:description ?description . } } LIMIT 5000
Instances of this Class: No results found.
SELECT ?superclass ?description WHERE { ?? rdfs:subClassOf ?superclass . OPTIONAL { ?superclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
Superclasses of this Class: No results found.
SELECT ?subclass ?description WHERE { ?subclass rdfs:subClassOf ?? . OPTIONAL { ?subclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
Subclasses of this Class: No results found.