@base   <https://w3id.org/italia> .
@prefix adms:          <http://www.w3.org/ns/adms#> .
@prefix aemetonto:     <http://aemet.linkeddata.es/ontology/> .
@prefix bbc:           <http://www.bbc.co.uk/ontologies/> .
@prefix bibleontology: <http://bibleontology.com/property#> .
@prefix bibo:          <http://purl.org/ontology/bibo/> .
@prefix bio:           <http://purl.org/vocab/bio/0.1/> .
@prefix bmuseum:       <http://collection.britishmuseum.org/id/ontology/> .
@prefix cc:            <http://creativecommons.org/ns#> .
@prefix cdoc:          <http://www.cidoc-crm.org/cidoc-crm#> .
@prefix claros:        <http://purl.org/NET/Claros/vocab#> .
@prefix conf:          <http://lodview.it/conf#> .
@prefix crm:           <http://erlangen-crm.org/current/> .
@prefix crm-owl:       <http://purl.org/NET/crm-owl#> .
@prefix crm120111:     <http://erlangen-crm.org/120111/> .
@prefix dbpedia:       <http://dbpedia.org/resource/> .
@prefix dbpedia-owl:   <http://dbpedia.org/ontology/> .
@prefix dbpprop:       <http://dbpedia.org/property/> .
@prefix dc:            <http://purl.org/dc/elements/1.1/> .
@prefix dcat:          <http://www.w3.org/ns/dcat#> .
@prefix dcterms:       <http://purl.org/dc/terms/> .
@prefix dwc:           <http://rs.tdwg.org/dwc/terms/> .
@prefix eac-cpf:       <http://archivi.ibc.regione.emilia-romagna.it/ontology/eac-cpf/> .
@prefix foaf:          <http://xmlns.com/foaf/0.1/> .
@prefix frbr:          <http://purl.org/vocab/frbr/core#> .
@prefix geo:           <http://www.w3.org/2003/01/geo/wgs84_pos#> .
@prefix geonames:      <http://www.geonames.org/ontology#> .
@prefix gml:           <http://www.opengis.net/gml/> .
@prefix gn:            <http://www.geonames.org/ontology#> .
@prefix ibc:           <http://dati.ibc.it/ibc/> .
@prefix lgdo:          <http://linkedgeodata.org/ontology/capital> .
@prefix meta:          <http://example.org/metadata#> .
@prefix metalex:       <http://www.metalex.eu/metalex/2008-05-02#> .
@prefix muninn:        <http://rdf.muninn-project.org/ontologies/documents#> .
@prefix npg:           <http://ns.nature.com/terms/> .
@prefix oad:           <http://lod.xdams.org/reload/oad/> .
@prefix ocd:           <http://dati.camera.it/ocd/> .
@prefix ods:           <http://lod.xdams.org/ontologies/ods/> .
@prefix org:           <http://www.w3.org/ns/org#> .
@prefix owl:           <http://www.w3.org/2002/07/owl#> .
@prefix po:            <http://purl.org/ontology/po/> .
@prefix prism21:       <http://prismstandard.org/namespaces/basic/2.1/> .
@prefix prov:          <http://www.w3.org/ns/prov#> .
@prefix rdf:           <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix rdfs:          <http://www.w3.org/2000/01/rdf-schema#> .
@prefix rel:           <http://purl.org/vocab/relationship/> .
@prefix rso:           <http://www.researchspace.org/ontology/> .
@prefix schema-org:    <http://schema.org/> .
@prefix shoah:         <http://dati.cdec.it/lod/shoah/> .
@prefix skos:          <http://www.w3.org/2004/02/skos/core#> .
@prefix skos-xl:       <http://www.w3.org/2008/05/skos-xl#> .
@prefix time:          <http://www.w3.org/2006/time#> .
@prefix units:         <http://dbpedia.org/units/> .
@prefix void:          <http://rdfs.org/ns/void#> .
@prefix xsd:           <http://www.w3.org/2001/XMLSchema#> .
@prefix yago:          <http://dbpedia.org/class/yago/> .

<italia/social-security/onto/CUStatement/importoSommeNonAssoggettateARitenutaPerRegimeConvenzionale>
        rdf:type      owl:DatatypeProperty , owl:FunctionalProperty;
        rdfs:comment  "Indicates the sums paid to a non-resident subject and not subject to withholding tax by virtue of international conventions against double taxation. In this case, the tax substitute must retain, and exhibit upon request, the recipient's tax residence certificate issued by the competent foreign tax authority . If a conventional model exists, this replaces the aforementioned documentation. The amounts indicated in this point are always included in the gross amount paid"@en , "Indica le somme erogate a soggetto non residente e non assoggettate a ritenuta in virtù delle convenzioni internazionali contro la doppia imposizione. Nel caso il sostituto di imposta deve conservare, ed esibire a richiesta, il certificato di residenza fiscale del percipiente rilasciato dalla competente autorità fiscale estera. Se esiste un modello convenzionale quest’ultimo sostituisce la predetta documentazione. Gli importi indicati in questo punto sono sempre ricompresi anche nell'ammontare lordo corrisposto"@it;
        rdfs:domain   <italia/social-security/onto/CUStatement/DatiFiscaliLavoroAutonomoProviggioniERedditiDiversi>;
        rdfs:label    "importo somme non assoggettate a ritenuta per regime convenzionale"@it , "amount of sums not subject to withholding tax under the conventional regime"@en .