http://w3id.org/um/cbcm/eu-cm-ontology#TaxAuthority
Tax Authority means any governmental authority having jurisdiction over the assessment, determination, collection or imposition of any tax.
Instances of Tax authority can have the following properties:
| PROPERTY | TYPE | DESCRIPTION | RANGE |
|---|---|---|---|
| From class Organisation | |||
| Website | owl:DatatypeProperty | Homepage of a company/organization website | string |
| has member | owl:ObjectProperty | (hasMember ?ENTITY1 ?ENTITY2) means that some agent ?ENTITY1 (usually an organisation) has a person ?ENTITY2 that participates in its activities. This need not represent an employment role nor imply financial incentives between the organisation and person. | Person |
| From class Thing | |||
| authors | owl:ObjectProperty | (authors ?ENTITY1 ?ENTITY2) means that (authoredBy ?ENTITY2 ?ENTITY1) | owl:Thing |
| Cross-border company mobility data provenance relation | owl:ObjectProperty | (cbcmDataProvenanceRelation ?ENTITY1 ?ENTITY2) means that the relation between ?ENTITY1 and ?ENTITY2 captures provenance information for company transaction data. | owl:Thing |
| Cross-border company mobility document relation | owl:ObjectProperty | (cbcmDocumentRelation ?ENTITY1 ?ENTITY2) means that the relation between ?ENTITY1 and ?ENTITY2 captures information pertaining to a company mobility document or similar information source relevant to corporate mobility. | owl:Thing |
| Cross-border company mobility entity relation | owl:ObjectProperty | (cbcmEntityRelation ?ENTITY1 ?ENTITY2) means that ?ENTITY1 is related to ?ENTITY2. | owl:Thing |
| Cross-border company mobility object relation | owl:ObjectProperty | (cbcmObjectRelation ?ENTITY1 ?ENTITY2) means that the relation between ?ENTITY1 and ?ENTITY2 captures information pertaining to an object. | owl:Thing |
| Cross-border company mobility organisation relation | owl:ObjectProperty | (cbcmOrganisationRelation ?ENTITY1 ?ENTITY2) means that the relation between ?ENTITY1 and ?ENTITY2 captures information pertaining to an organisation. | owl:Thing |
| Cross-border company mobility transaction relation | owl:ObjectProperty | (cbcmTransactionRelation ?ENTITY1 ?ENTITY2) means that the relation between ?ENTITY1 and ?ENTITY2 captures information pertaining to a company mobility transaction. | owl:Thing |
| employs | owl:ObjectProperty | (employs ?ENTITY1 ?ENTITY2) means (employedBy ?ENTITY2 ?ENTITY1) | owl:Thing |
| Ended at | owl:DatatypeProperty | The date and time a process ended | dateTime |
| Example | owl:AnnotationProperty | Provides a human-readable written example of the entity in question. | owl:Thing |
| Generated | owl:ObjectProperty | Generation is the completion of production of a new entity by a process. This entity did not exist before generation and becomes available for usage after this generation. Based (inverse of) on: https://www.w3.org/TR/prov-o/#wasGeneratedBy | owl:Thing |
| has company stakeholder | owl:ObjectProperty | (hasCompanyStakeholder ?ENTITY1 ?ENTITY2) means that some entity ?ENTITY1, which is either a significant process or agent has another agent ?ENTITY2 with personal interests in benefiting either financially or otherwise from the outcomes of ?ENTITY1 (if it is an event or process), or in its byproducts and profits (if it is an agent). | Agent |
| has part | owl:ObjectProperty | (hasPart ?ENTITY1 ?ENTITY2) means that the entity referred to by ?ENTITY1 has a constituent entity referred to by ?ENTITY2. | owl:Thing |
| has subsidiary company | owl:ObjectProperty | (hasSubsidiaryCompany ?ENTITY1 ?ENTITY2) means (hasParentCompany ?ENTITY2 ?ENTITY1) | owl:Thing |
| involves the change of | owl:ObjectProperty | (involvesChangeOf ?ENTITY1 ?ENTITY2) means that the process ?ENTITY1 requires the modification or alteration of the entity or object ?ENTITY2. | owl:Thing |
| is transaction input of | owl:ObjectProperty | (isTransactionInputOf ?ENTITY1 ?ENTITY2) means (hasTransactionInput ?ENTITY2 ?ENTITY1) | owl:Thing |
| is transaction result of | owl:ObjectProperty | (isTransactionResultOf ?ENTITY1 ?ENTITY2) means (hasTransactionResult ?ENTITY2 ?ENTITY1) | owl:Thing |
| iso2code | owl:AnnotationProperty | -- | owl:Thing |
| located in | owl:ObjectProperty | (locatedIn ?ENTITY1 ?ENTITY2) means that some entity ?ENTITY1 occupies the spatial region referred to by ?ENTITY2. | owl:Thing |
| maintained by | owl:ObjectProperty | (maintainedBy ?ENTITY1 ?ENTITY2) means that some digital resource ?ENTITY1 (e.g. database, website, document repository etc.) has stewardship by some agent or organisation ?ENTITY2 who is responsible for the upkeep of ?ENTITY1. | owl:Thing |
| maintains | owl:ObjectProperty | (maintains ?ENTITY1 ?ENTITY2) means (maintainedBy ?ENTITY2 ?ENTITY1) | owl:Thing |
| Organization name | owl:DatatypeProperty | The name of the organization | string |
| owned by | owl:ObjectProperty | (ownedBy ?ENTITY1 ?ENTITY2) means that some agent ?ENTITY2 has proprietorship over another object or organisational agent ?ENTITY1. | owl:Thing |
| part of | owl:ObjectProperty | (partOf ?ENTITY1 ?ENTITY2) means (hasPart ?ENTITY2 ?ENTITY1) | owl:Thing |
| Registered Office | owl:DatatypeProperty | Deprecated property | owl:Thing |
| Requirement level | owl:AnnotationProperty | Specifies a phrase to indicate the degree to which the providing of a value for the entity (e.g. a data or object property) in question is compulsory, recommended or optional. | owl:Thing |
| source country | owl:ObjectProperty | (sourceCountry ?ENTITY1 ?ENTITY2) means that some company transaction ?ENTITY1 has some transaction input (a company) whose place of business is located in the country ?ENTITY2. | owl:Thing |
| target country | owl:ObjectProperty | (targetCountry ?ENTITY1 ?ENTITY2) means that some company transaction ?ENTITY1 has some transaction result (a company) whose place of business is located in the country ?ENTITY2. | owl:Thing |
| Used | owl:ObjectProperty | Usage is the beginning of utilizing an entity by an activity. Before usage, the activity had not begun to utilize this entity and could not have been affected by the entity. Based on: https://www.w3.org/TR/prov-o/#used | owl:Thing |
| Associated with | owl:ObjectProperty | An activity association is an assignment of responsibility to an agent for a process, indicating that the agent had a role in the activity. Based on: https://www.w3.org/TR/prov-o/#wasAssociatedWith | Agent |
| Generated by | owl:ObjectProperty | Generation is the completion of production of a new entity by a process. This entity did not exist before generation and becomes available for usage after this generation. Based on: https://www.w3.org/TR/prov-o/#wasGeneratedBy | owl:Thing |
| creator | owl:AnnotationProperty | -- | owl:Thing |
| description | owl:AnnotationProperty | -- | owl:Thing |
| issued | owl:AnnotationProperty | -- | owl:Thing |
| modified | owl:AnnotationProperty | -- | owl:Thing |
| publisher | owl:AnnotationProperty | -- | owl:Thing |
| rights | owl:AnnotationProperty | -- | owl:Thing |
| title | owl:AnnotationProperty | -- | owl:Thing |
| contributor | owl:AnnotationProperty | -- | owl:Thing |
| description | owl:AnnotationProperty | -- | owl:Thing |
| license | owl:AnnotationProperty | -- | owl:Thing |
| term_status | owl:AnnotationProperty | -- | owl:Thing |
| license | owl:AnnotationProperty | -- | owl:Thing |
| entityPosition | owl:AnnotationProperty | -- | owl:Thing |
| entityPositionX | owl:AnnotationProperty | -- | owl:Thing |
| entityPositionY | owl:AnnotationProperty | -- | owl:Thing |
| wasAttributedTo | owl:AnnotationProperty | -- | owl:Thing |
| type | owl:AnnotationProperty | -- | owl:Thing |
| preferredNamespacePrefix | owl:AnnotationProperty | -- | owl:Thing |
| preferredNamespaceUri | owl:AnnotationProperty | -- | owl:Thing |
@prefix cbcm: <http://w3id.org/um/cbcm/eu-cm-ontology#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
cbcm:TaxAuthority a owl:Class ;
rdfs:label "Tax authority"@en ;
rdfs:comment "Tax Authority means any governmental authority having jurisdiction over the assessment, determination, collection or imposition of any tax."@en ;
rdfs:isDefinedBy cbcm: ;
rdfs:subClassOf cbcm:CompetentAuthority .