@prefix dcat: <http://www.w3.org/ns/dcat#> .
@prefix dct: <http://purl.org/dc/terms/> .
@prefix foaf: <http://xmlns.com/foaf/0.1/> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .

<https://data.laos.opendevelopmentmekong.net/dataset/bd1ff582-5023-4529-b74e-f8e385dc08fa> a dcat:Dataset ;
    dct:description "This instruction aims to provide guidance on implementing capital gains tax under Double Taxation Agreements (DTAs)." ;
    dct:identifier "bd1ff582-5023-4529-b74e-f8e385dc08fa" ;
    dct:issued "2026-09-26T09:26:31"^^xsd:dateTime ;
    dct:modified "2026-09-26T09:27:11"^^xsd:dateTime ;
    dct:publisher <https://data.laos.opendevelopmentmekong.net/organization/b29b56a5-21a2-4d4e-ad58-bf25adebb75b> ;
    dct:title "Instruction no. 23862 on the implementation of capital gain tax under DTA" ;
    dcat:distribution <https://data.laos.opendevelopmentmekong.net/dataset/bd1ff582-5023-4529-b74e-f8e385dc08fa/resource/ea79e773-f59a-4cf6-8db1-81b6002f85ab> ;
    dcat:keyword "Economy and commerce",
        "Taxation" .

<https://data.laos.opendevelopmentmekong.net/dataset/bd1ff582-5023-4529-b74e-f8e385dc08fa/resource/ea79e773-f59a-4cf6-8db1-81b6002f85ab> a dcat:Distribution ;
    dct:format "PDF" ;
    dcat:accessURL <https://data.opendevelopmentcambodia.net/en/dataset/bd1ff582-5023-4529-b74e-f8e385dc08fa/resource/ea79e773-f59a-4cf6-8db1-81b6002f85ab/download/17_23862-gdt.pdf> ;
    dcat:byteSize 643292.0 ;
    dcat:mediaType "application/pdf" .

<https://data.laos.opendevelopmentmekong.net/organization/b29b56a5-21a2-4d4e-ad58-bf25adebb75b> a foaf:Organization ;
    foaf:name "Open Development Cambodia" .