@prefix n9j: <http://data.loterre.fr/ark:/67375/N9J> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .

n9j:-PQVD28C7-Q
  skos:prefLabel "tax avoidance"@en ;
  a skos:Concept ;
  skos:narrower n9j:-SS1LLD2R-W .

n9j:-QRXQX4SH-2
  skos:prefLabel "global economic issues"@en ;
  a skos:Concept ;
  skos:narrower n9j:-SS1LLD2R-W .

n9j: a skos:ConceptScheme .
n9j:-concepts
  a isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member n9j:-SS1LLD2R-W .

n9j:-R1R8P9M0-X
  skos:prefLabel "accounting ethics"@en ;
  a skos:Concept ;
  skos:narrower n9j:-SS1LLD2R-W .

n9j:-SS1LLD2R-W
  owl:sameAs <https://concepts.sagepub.com/social-science/concept/tax_havens> ;
  skos:definition "The increasing mobility of goods, services, capital, and labor that defines economic globalization has posed ever-greater challenges to national tax authorities, in part because some jurisdictions aim to attract revenue or other income from agents trying escape taxes levied elsewhere. When such policies loom large as a state strategy, the state may become known as a tax haven. [Source: Encyclopedia of Global Studies; Tax Havens]"@en ;
  a skos:Concept ;
  skos:inScheme n9j: ;
  skos:broader n9j:-PQVD28C7-Q, n9j:-R1R8P9M0-X, n9j:-QRXQX4SH-2 ;
  skos:prefLabel "tax havens"@en .