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200 1 $aRimborsi spese e fringe benefits in azienda$ecompensi in natura a lavoratori dipendenti; rimborsi spese a dipendenti, collaboratori coordinati e continuativi, professionisti$eguida pratica al trattamento fiscale e previdenziale, aggiornato con la riforma fiscale dell'azionariato ai dipendenti (D. lgs. n. 505/99), con la riforma fiscale della previdenza complementare (D. lgs. n. 47/2000), con i primi commenti ministeriali e con la circolare Assonime n. 7 del 22 febbraio 2000$fNevio Bianchi, Edoardo Cintolesi, Stefano Civitareale
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