International - Transfer Pricing Knowledge Management Systems
- C. Plesner Rossing; T.C. Pearson
- International Transfer Pricing Journal, 2014 (Volume 21), No 4
- 21 July 2014
This article discusses transfer pricing knowledge management systems, a neglected topic in the international transfer pricing and tax risk management literature. Key concepts of knowledge and knowledge management systems are introduced, followed by descriptions of the individual components of a transfer pricing knowledge management system. Finally, a guiding framework is proposed for the management of transfer pricing knowledge.