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. In Austria, Steuerberater is the professional license for tax advisors. Steuerberater In Germany, Steuerberater is the professional license for tax advisors. Moreover, attorneys-at-law (Rechtsanwälte) and Certified Public Accountants (Wirtschaftsprüfer) are allowed by law the practise tax law in Germany. All three aforementioned professions have unlimited representation rights, including representing clients in fornt of German tax courts (Finanzgerichte). 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. In Japan, there is a specific license for tax advisors called certified public tax accountant.