A tax advisor or tax consultant is a person with advanced training and knowledge of tax law. The services of a tax advisor are usually retained in order to minimize taxation while remaining compliant with the law in complicated financial situations. Tax Advisors are also retained to represent clients before tax authorities and tax courts to resolve tax issues. Money Austria In Austria, Steuerberater is the professional license for tax advisors. Germany In Germany, Steuerberater is the professional license for tax advisors. Italy In Italy, tax advisors are called commercialisti, and provide assistance on business management, business law, economics, finance, tax, accounting, commercial, corporate and administrative matters. Dottori commercialisti, who have a degree in economics, and ragionieri commercialisti, who have a specific high school diploma, were members of two different professional orders, but they were merged in 2008 into the Ordine dei Dottori Commercialisti e degli Esperti Contabili (Italian for "Professional order of tax advisors"), and it is now impossible to become a commercialista without a laurea magistrale. Esperti contabili, whose roles are similar to those of a commercialista, must have a laurea, a first cycle degree that is equivalent to a bachelor's degree. According to the Italian law, the following activities are some of the roles of a commercialista: the administration and liquidation of companies and assets; surveys and technical advice; inspections and administrative reviews; verifications and investigations regarding the reliability of financial statements, accounts and records of a company. Japan In Japan, there is a specific license for tax advisors called . In order to obtain this qualification, an individual must pass a special state examination, or already be qualified as an attorney at law or certified public accountant. South Korea In South Korea, there is a specific license for tax advisors called certified tax accountant. In order to obtain this qualification, an individual must pass a special examination. United Kingdom In the UK, guidelines concerning professional conduct in relation to taxation are published in conjunction with the Chartered Institute of Taxation, the Association of Taxation Technicians, the Institute of Indirect Taxation, the Institute of Chartered Accountants in England and Wales, the Institute of Chartered Accountants of Scotland, the Society of trust and estate practitioners (STEP) and the Association of Chartered Certified Accountants. These were prepared for the assistance of members of the various associations both generally in dealing with clients and the tax authorities and specifically in