Commercialista

TitleCommercialista
Publication TypeCase Study
Year of Publication1995
AuthorsLadenson, R
Corporate AuthorsCenter for the Study of Ethics in the Professions, Illinois Institute of Technology,
Date Published03/1995
PublisherCenter for the Study of Ethics in the Professions, Illinois Institute of Technology
Publication Languageeng
Keywordsbusiness , BUSINESS ethics , international , Payments
AbstractItalian business corporations usually do not negotiate directly with Italian tax authorities but hire a negotiator, called a commercialista, to deal with the authorities. The settlement ultimately reached often depends on a substantial cash payment called a bustarella made to the revenue agent by the commercialista at a crucial point during the negotiations. Whatever bustarella is paid during the negotiations is included in the commercialista's fee once he concludes negotiations. The full amount of this fee is tax deductible.
NotesCase from the 1995 Intercollegiate Ethics Bowl
URLhttp://ethics.iit.edu/EEL/Commercialista.pdf
Full Text

Discipline: 

Subject: 

Publication: