Kick backs is a complicated topic. Levels matter.
Your company wants to work with another company for a product or service – is the sells woman pretty or not pretty, are they providing free dinner or no free dinner, perks? Kickback or not a kickback?
One goed into business with another company, instead of providing quality materials for the project you and the other company split the profit and provide lower quality materials that will possibly alter the structural integrity. Kickback or no kickback?
First example a bit of slippery slope.
Second is clearly unethical.
Life and real world often more complicated.
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