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

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
Steuerintermediär
Name
tax intermediary
Name
intermédiaire fiscal
Name
intermediario fiscale
dateModified
2018-04-24T09:55:30.2900000Z
Identifier
446102
URL
https://www.termdat.bk.admin.ch/entry/446102
citation
EFD, Erl. Ber. Vernehmlassungsverfahren zur Steuervorlage 17, 2017-09-06 ([Internet, 2018-03-21](https://www.newsd.admin.ch/newsd/message/attachments/49582.pdf))
citation
OECD, Study into the role of tax intermeidaries, 2008 ([Internet, 2018-03-21](http://www.oecd.org/tax/administration/39882938.pdf))
citation
OCDE, Étude du rôle des intermédiaires fiscaux, 2008 ([Internet, 2018-03-21](http://www.oecd.org/fr/royaumeuni/40233505.pdf))
citation
L. Cacciapaglia / M. Annicchiarico / G. Mercurio, Prontuario fiscale 2016, p. 329 ([Internet, 2018-03-21](http://bit.ly/2HRI3hs))
position
1
Term Note
EXP: z.B. Banken, Steuerberater, Revisoren oder Wirtschaftsanwälte
Term Note
USG: ce terme est utilisé principalement dans l'Union européenne, rarement en Suisse; EXP: terme global regroupant les conseillers fiscaux et les institutions financières
Term Note
EXP: il termine è usato prevalentemente nell’UE e solo raramente in Svizzera
Applicable Country
UE
Applicable Country
UE
Applicable Country
EU
termNoteCitation
NZZ, Banken und Steuerberater sollen ihre Kunden anschwärzen, 2017-06-20 ([Internet, 2018-03-21](https://www.nzz.ch/wirtschaft/eu-vorschlag-gegen-steuervermeidung-banken-und-steuerberater-in-der-pflicht-ld.1301826))
termNoteCitation
OCDE, Étude du rôle des intermédiaires fiscaux, 2008, p. 94 ([Internet, 2018-03-21](http://www.oecd.org/fr/royaumeuni/40233505.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

property object
inDefinedTermSet Wirtschaftsterminologie
inDefinedTermSet Swiss Federal Administration
Reliability code Linguistic/formal check completed
termDomain LAW
termDomain FINANCE
termDomain Taxes
termDomain Financial law and tax law
termDomain ECONOMY
SELECT ?property ?subject WHERE { BIND (?? AS ?o) ?subject ?property ?o . FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000
Incoming Relationships: No results found.
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.