We introduce the notions of syntactic synonymy and referential syn- onymy due to Moschovakis. Those notions are capable of accounting for fine- grained aspects of the meaning of linguistic expressions, by formalizing the Fregean distinction between sense and denotation. We integrate Moschovakis’s theory with the theory of concepts developed in the foundational ontology DOLCE, in order to enable a formal treatment of equivalence between concepts.