I have never heard experienced the enforced-gift-giving thing. If I were to give my boss a Christmas gift, it would be something that she loves like perfumes, bags, and any stuff I think about her preference. But whenever I will give a gift, I am not really expecting something in return. Merry Christmas in advance!
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It's nice to consider what the person may like or want and then do that; it shows respect. Thanks for your wishes, I appreciate it and hope you also have a nice Christmas and end of the year.