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International - Transfer Pricing Knowledge Management Systems

Country:
International
Author:
C. Plesner Rossing; T.C. Pearson
Issue:
International Transfer Pricing Journal, 2014 (Volume 21), No 4
Published:
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.
 
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