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With a growing demand for new technologies, concepts such as the Internet of Everything (IoE) – in which smart sensors (humans and machines) connect, communicate, and share information from the surrounding environment – are gaining notoriety. Thus, this study focuses on developing a knowledge flow model in the IoE scenario for Smart Cities, including how knowledge is disseminated in these intelligent environments in human-to-machine interactions. The study considers a knowledge-based taxonomy defined for IoE environments and supports the full realization of IoE applications through a knowledge management strategy. The proposed IoE Knowledge Flow Model contributes to identification of knowledge flows related to IoE architecture layers in smart city applications.