@prefix humord: <http://data.ub.uio.no/humord/> .
@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 ns0: <http://data.ub.uio.no/onto#> .
@prefix dc: <http://purl.org/dc/terms/> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .

humord:c59871
  a <http://data.ub.uio.no/onto#Topic>, skos:Concept ;
  skos:broader humord:c08963 ;
  skos:prefLabel "Forbruksskatt"@nn, "Consumption tax"@en, "Forbruksskatt"@nb .

humord:c60435
  a <http://data.ub.uio.no/onto#Topic>, skos:Concept ;
  skos:broader humord:c08963 ;
  skos:prefLabel "Modellskatteavtaler"@nn, "Modellskatteavtaler"@nb, "Model tax conventions"@en .

humord:c59219
  a <http://data.ub.uio.no/onto#Topic>, skos:Concept ;
  skos:broader humord:c08963 ;
  skos:prefLabel "Rekneskapsrett"@nn, "Regnskapsrett"@nb, "Accounting law"@en .

<http://data.ub.uio.no/onto#Topic>
  a rdfs:Class, owl:Class ;
  rdfs:label "Innholdsbeskrivende emne"@nb, "Topic"@en .

humord:c59563
  a <http://data.ub.uio.no/onto#Topic>, skos:Concept ;
  skos:broader humord:c08963 ;
  skos:prefLabel "Likning (Skatterett)"@nn, "Ligning (Skatterett)"@nb, "Tax assessment"@en .

humord:c60731
  a <http://data.ub.uio.no/onto#Topic>, skos:Concept ;
  skos:broader humord:c08963 ;
  skos:prefLabel "Frådrag (Skatterett)"@nn, "Fradrag (Skatterett)"@nb, "Tax allowances"@en .

humord:c59742
  a <http://data.ub.uio.no/onto#Topic>, skos:Concept ;
  skos:broader humord:c08963 ;
  skos:prefLabel "Tollrett"@nn, "Tollrett"@nb, "Customs law"@en .

humord:c08957
  a <http://data.ub.uio.no/onto#Topic>, skos:Concept ;
  skos:narrower humord:c08963 ;
  skos:prefLabel "Offentleg rett"@nn, "Public law"@en, "Offentlig rett"@nb .

humord:c59999
  a <http://data.ub.uio.no/onto#Topic>, skos:Concept ;
  skos:broader humord:c08963 ;
  skos:prefLabel "Direkte skattlegging"@nn, "Direct taxation"@en, "Direkte beskatning"@nb .

humord:c60727
  a <http://data.ub.uio.no/onto#Topic>, skos:Concept ;
  skos:broader humord:c08963 ;
  skos:prefLabel "Forretningsstad"@nn, "Forretningssted"@nb, "Place of business"@en .

humord:c68256
  a <http://data.ub.uio.no/onto#Topic>, skos:Concept ;
  skos:broader humord:c08963 ;
  skos:prefLabel "Eigedomsskattelover"@nn, "Eiendomsskattelover"@nb, "Property tax laws"@en .

humord:c60404
  a <http://data.ub.uio.no/onto#Topic>, skos:Concept ;
  skos:broader humord:c08963 ;
  skos:prefLabel "Meirverdiavgiftslovar"@nn, "Merverdiavgiftslover"@nb, "VAT acts"@en .

humord:c60419
  a <http://data.ub.uio.no/onto#Topic>, skos:Concept ;
  skos:broader humord:c08963 ;
  skos:prefLabel "Omgåing (Skatterett)"@nn, "Omgåelser (Skatterett)"@nb, "Evasion (Tax law)"@en .

humord:c60508
  a <http://data.ub.uio.no/onto#Topic>, skos:Concept ;
  skos:broader humord:c08963 ;
  skos:prefLabel "Kapitalomkostningar"@nn, "Kapitalomkostninger"@nb, "Cost of capital"@en .

humord:c60366
  a <http://data.ub.uio.no/onto#Topic>, skos:Concept ;
  skos:broader humord:c08963 ;
  skos:prefLabel "Gjennomskjering"@nn, "Gjennomskjæring"@nb, "General anti-avoidance rule (Taxation)"@en .

humord:c60000
  a <http://data.ub.uio.no/onto#Topic>, skos:Concept ;
  skos:broader humord:c08963 ;
  skos:prefLabel "Gevinstskattlegging"@nn, "Gevinstbeskatning"@nb, "Capital gains taxation"@en .

humord:c08963
  a <http://data.ub.uio.no/onto#Topic>, skos:Concept ;
  ns0:ccmapperCandidates 11 ;
  ns0:ccmapperState "accepted" ;
  dc:created "1994-03-21T00:00:00"^^xsd:dateTime ;
  dc:identifier "HUME08963" ;
  dc:modified "2025-05-19T13:17:37"^^xsd:dateTime ;
  skos:altLabel "Taxation law"@en, "Beskatningsrett"@nb ;
  skos:broader humord:c08957 ;
  skos:exactMatch <http://dewey.info/class/343.04/e23/> ;
  skos:inScheme humord: ;
  skos:mappingRelation <http://dewey.info/class/343.04/e23/> ;
  skos:narrower humord:c68278, humord:c60039, humord:c60508, humord:c59815, humord:c68343, humord:c60731, humord:c59219, humord:c60000, humord:c60366, humord:c59999, humord:c60256, humord:c59871, humord:c59683, humord:c60404, humord:c60420, humord:c60727, humord:c68256, humord:c60922, humord:c59742, humord:c60419, humord:c60435, humord:c59563 ;
  skos:prefLabel "Tax law"@en, "Skatterett"@nn, "Skatterett"@nb .

humord:c59683
  a ns0:Topic, skos:Concept ;
  skos:broader humord:c08963 ;
  skos:prefLabel "Bedriftsskatterett"@nn, "Bedriftsskatterett"@nb, "Corporate tax law"@en .

humord:c68343
  a ns0:Topic, skos:Concept ;
  skos:broader humord:c08963 ;
  skos:prefLabel "Revisorlovar"@nn, "Revisorlover"@nb, "Auditor acts"@en .

humord:c68278
  a ns0:Topic, skos:Concept ;
  skos:broader humord:c08963 ;
  skos:prefLabel "Skattelovar"@nn, "Taxes acts"@en, "Skattelover"@nb .

humord:c60922
  a ns0:Topic, skos:Concept ;
  skos:broader humord:c08963 ;
  skos:prefLabel "Internasjonal skatterett"@nn, "Internasjonal skatterett"@nb, "International tax law"@en .

humord:c60420
  a ns0:Topic, skos:Concept ;
  skos:broader humord:c08963 ;
  skos:prefLabel "Omdanning (Skatterett)"@nn, "Omdannelse (Skatterett)"@nb, "Company conversion (Tax law)"@en .

humord:c60039
  a ns0:Topic, skos:Concept ;
  skos:broader humord:c08963 ;
  skos:prefLabel "Fast driftsstad"@nn, "Fast driftssted"@nb, "Permanent establishment"@en .

humord:c60256
  a ns0:Topic, skos:Concept ;
  skos:broader humord:c08963 ;
  skos:prefLabel "Tonnasjeskatt"@nn, "Tonnasjeskatt"@nb, "Tonnage taxes"@en .

humord:c59815
  a ns0:Topic, skos:Concept ;
  skos:broader humord:c08963 ;
  skos:prefLabel "Lønnsoppgåver"@nn, "Lønnsoppgaver"@nb, "Certificate of pay and tax deducted"@en .

humord:
  a skos:ConceptScheme ;
  rdfs:label "Humord"@nb .