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

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
ausländischer Steuerpflichtiger
Name
foreign taxable person
Name
assujetti étranger
Name
contribuente estero
dateModified
2022-01-05T09:58:53.8270000Z
Identifier
97100
URL
https://www.termdat.bk.admin.ch/entry/97100
citation
nach ESTV, Mehrwertsteuerpflicht von ausländischen Unternehmen ([2022-01-03](https://www.estv.admin.ch/estv/de/home/mehrwertsteuer/mwst-steuerpflicht/mwst-auslaendische-unternehmen.html))
citation
after FTA, Foreign companies ([2022-01-03](https://www.estv.admin.ch/estv/en/home/value-added-tax/vat-tax-liability/foreign-companies.html))
citation
d'après AFC, Assujettissement à la TVA suisse des entreprises étrangères ([2022-01-03](https://www.estv.admin.ch/estv/fr/accueil/taxe-sur-la-valeur-ajoutee/tva-assujettissement/entreprises-etrangeres.html))
citation
secondo AFC, Assoggettamento all’IVA svizzera di imprese estere ([2022-01-03](https://www.estv.admin.ch/estv/it/home/imposta-sul-valore-aggiunto/iva-assoggettamento/prestazioni-estere.html))
position
1
Term Note
USG: suggestion
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 Terminologie der Mehrwertsteuer
inDefinedTermSet Swiss Federal Administration
Reliability code Checked by specialist
termDomain LAW
termDomain FINANCE
termDomain Taxes
termDomain Financial law and tax law
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.