If an employee agrees to pay for dinner with another firm's employee without attending, how is this viewed?

When an employee agrees to pay for dinner with another firm's employee without actually attending, it is viewed as a gift because the employee is providing a benefit to someone else, without directly engaging in the interaction. In this context, a gift is generally seen as something that enhances personal relationships or goodwill, rather than a legitimate business expense.

Providing payment for someone else's meal, especially if there's no business interaction occurring, suggests that the intent could be to foster a positive relationship or gain favor with that individual, which aligns with the nature of a gift rather than a standard business transaction.

In many corporate environments, such practices can often raise questions about ethical considerations and company policies regarding gifts and benefits shared between competing firms, which might further reinforce the characterization of this action as a gift rather than a legitimate business expense.