A. Ghini, Il rimborso delle spese nelle aziende, 2010, p. 365, cpv. 9.1 ([Internet, 2017-06-26](https://books.google.ch/books?id=VY82UmI1LkcC&pg=PA363&lpg=PA363&dq=%22benefici+accessori%22+%26+%22fringe+benefit%22&source=bl&ots=oKX32jFzfF&sig=FeEjKw8mjQYshiak_A-MfUckAI4&hl=de&sa=X&ved=0ahUKEwiojNjx1NvUAhXKuBQKHeF7BSoQ6AEIQTAE#v=onepage&q=%22benefici%20accessori%22%20%26%20%22fringe%20benefit%22&f=false))