International Network Office Fiera Milano Group
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2 Fiera Milano has always been a prestigious showcase for Italian products and services through its Network of 43 Representative Offices abroad covering 64 countries. Under the coordination of Fiera Milano Foreign Promotion Dept. this Network analyzes the most promising markets and assists companies that wish to penetrate them. In cooperation with exhibition organizers as well as regional and national institutions, Fiera Milano manages Italian companies joint participation in trade fairs all around the world, as well as trade missions, marketing activities and business partner research. Moreover, it organizes missions and events in order to promote the companies that are the best representatives of the "Made in Italy" abroad. For further information: International Network Phone Fax alice.lorenzetto@fieramilano.it Foreign Promotion Dept. Phone Fax International Network Office Fiera Milano Group ARGENTINA C/o Camera di Commercio Italiana della Rep. Argentina Tel promosargentina@ccibaires.com.ar AUSTRALIA Italian Chamber of Commerce and Industry in Australia Inc. Tel fieramilano@icciaus.com.au AUSTRIA Camera di Commercio Italiana per l'austria Tel vienna@italcham.at BELGIUM Camera di Commercio Belgo-Italiana Tel fieramilano@ccitabel.com BRAZIL Promos Tel / nadia@grupocasa.com.br promosbr@italcam.com.br BULGARIA Camera di Commercio Italiana in Bulgaria Tel /1/2 info@camcomit.bg CANADA - MONTREAL Camera di Commercio Italiana in Canada Tel info.montreal@italchamber.qc.ca pietrantonio.montreal@italchamber.qc.ca CANADA - TORONTO C/o Italian Chamber of Commerce of Toronto Tel tedesco@italchambers.ca CHILE C/o Cámara de Comercio Italiana de Chile Tel / info@camit.cl CHINA - SHANGHAI Fiera Milano Representative Office Tel info@fieramilanoshanghai.com Canton (Guangzhou) Fiera Milano Contact Office Tel info@fieramilanocanton.com Hong Kong Fiera Milano Contact Office Tel /1 hk@fieramilanoshanghai.com CHINA BEIJING C/o Camera di Commercio Italiana di Pechino Tel deskcina@mi.camcom.it CROATIA, SLOVENIA, BOSNIA-ERZEGOVINA, SERBIA-MONTENEGRO Sab Contact Tel representative@sabcontact.it CZECH REP., SLOVAK and HUNGARY Sisters Italia Tel sistersitalia@iol.it ECUADOR Camera di Commercio Italiana dell Ecuador Tel camaraitalianaecuador@yahoo.com EGYPT Camera di Commercio Italiana per l Egitto Tel cci@idsc.net.eg FRANCE Chambre de Commerce Italienne pour la France Tel foires.salons@france-italie.net GERMANY - KOLN Balland Messe-Vertrieb GmbH Tel info@balland-messe.de
3 GERMANY FRANKFURT Camera di Commercio Italiana per la Germania Tel GREAT BRITAIN and IRELAND The Italian Chamber of Commerce and Industry for the U.K. 1 Princes Street Tel info@italchamind.org.uk GREECE XL Advertising - Communication Ltd Tel info@xlcom.gr HOLLAND Camera di Commercio Italiana per l Olanda Tel info@italianchamber.nl INDIA The Indo-Italian Chamber of Commerce and Industry Tel fieramilano@indiaitaly.com ISRAEL MS&P - Marketing Strategy & Promotion Tel yuval@barner.co.il MEXICO Tel antennamessico@mi.camcom.it MOROCCO Tel /4/6 ufficio.marocco@mi.camcom.it PERU (Colombia, Ecuador, Venezuela, Rep. Dominicana, Costa Rica, Honduras) Tel desk-acca@mi.camcom.it POLAND Wlosko-Polska Izba Handlowo-Przemyslowa ul. Nowy Swiat, 39 Tel / writeus@italpolchamber.pl PORTUGAL Camera di Commercio Italiana per il Portogallo Tel /3/4 incisa@ccitalia.pt RUSSIA Promos Tel / 75 info@fieramilano.ru Desk Fiera Milano c/o Expocentre: Tel @fieramilano.ru SINGAPORE (Malaysia, Indonesia, Brunei, United Arab Emirates) G&B ASIA Tel gori@gbasiagroup.com cbiserna@gbasiagroup.com United Arab Emirates G&B ASIA Tel gori@gbasiagroup.com Rodrigo.Sanchez@gbasiagroup.com SOUTH AFRICA Babrius cc Tel babrius2@mweb.co.za SOUTH KOREA Tel Tel (Promos Milano) caliandro@mi.camcom.it SPAIN Caltres S.L. Tel / info@caltres.com SWEDEN (Denmark, Finland, Norway) Camera di Commercio Italiana per la Svezia Tel info@italchamber.se SWITZERLAND Camera di Commercio Italiana per la Svizzera Tel fiere@ccis.ch TAIWAN O.P.C. Orient Promotion Center Tel opc@o-p-c.it THAILANDIA Thai Italian Chamber of Commerce Tel secretarygeneral@thaitch.org wirote@thaitch.org TUNISIA Apreite Tel / commerciale@apreime.com TURKEY Camera di Commercio Italiana in Turchia Tel int cciist@cciist.com URUGUAY C/o Camera di Commercio Italiana in Uruguay Tel gfernandez@camitur.com.uy USA - LOS ANGELES Italy - America Chamber of Commerce West, Inc. Tel rinaldi@iaccw.net USA MIAMI Italy - America Chamber of Commerce Southeast, Inc. Tel trade@iacc-miami.com USA - NEW YORK Italy - America Chamber of Commerce, Inc. Tel santoro@italchamber.org
4 INVESTING IN ITALY: A GUIDE INDEX CHAPTER 1 - INVESTING IN ITALY o An overview o The government o Country s appeal: venture costs o Economy and work o Industrial districts: an Italian economic success story o Operating plan: starting a business o Tax system o Learn more through the web o Territorial marketing websites CHAPTER 2 - SETTING UP A BUSINESS o New business environment Types of companies Groups Litigation - corporate proceedings Bankruptcy CHAPTER 3 - ITALIAN TAX SYSTEM o Direct taxes o Indirect taxes o Inheritance and gift tax o Taxation of resident corporations o Tax losses - withholding taxes - foreign tax credit o Taxation of non-resident corporations operating through an Italian permanent establishment o Tax treaties o Transfer pricing o Controlled and affiliated foreign company rules o Tax returns o Audits & litigation o Taxation of individuals o International accounting standards 2
5 CHAPTER 1 INVESTING IN ITALY Venice, Rome, Florence, Naples are cities that major cities in the Balkans, from Northern Africa have contributed towards raising western culture. and the Middle East. Since ancient times, Italy has been an important In Italy, transport system claims km of stopping place to all Europeans travelers which highways, over km of state, regional and were attracted by its old history charm and their main roads, and about km of railway which love for the classics. The Beautiful Country, joins cities, 146 ports and 101 airports. besides its mild climate and its various scenic Intermodal system is supported by a series of landscapes, holds an undiscussed cultural and infrastructures that exploit preferential traffic ways artistic primacy, to the point that the richest people in order to reduce goods loading/unloading times in the world buy villas and houses in the best and make shipping possible in shorter times and Italian places. But Italy is not just tourism and with competitive costs (at least on long distance). delightful locations. Italy is synonymous with Such infrastructures, concentrated in strategic knowing how to live, good quality personal points, are represented by interports and relationships, good food and great style. The intermodal centres. Italian sensibility to beauty and harmony, together The national interportal system, to which with its highly skilled artisans, make Italy the land considerable public contribution has been made, of elegance and beauty as revealed in its made is made up by 26 interports, active and developing in Italy, recognized all over the world for its ones. The railway infrastructures for intermodality excellence. Italy claims typical regional are 479, freight yards where shipping ways can be workmanship like Murano glassworks, furnitures swapped, and 8.6% of the freight yards (for a total from Brianza, Parma ham, Vietri dinnerware and of 41) are true intermodal terminals. Chianti wines, but also big national industries Therefore the infrastructure and the distribution such as fashion, design and home furnishings, network can widely spread over the land and food, machinery tools and instrumental serve it, but also Italian entrepreneurs ability - Go to Expopage to get the feature-length guide. mechanics. quite skilled in picking up and manage the right On top of all this, Italy has also extremely positive characteristics to locate investments; geographical position, infrastructure, rich market, qualified human resources, presence of entrepreneurial structural It s only 5 Euros + VAT grids; all these features make Italy the ideal bureaucracy delays. destination for profit bearing investment. Italy s geographical position, in the heart of the Mediterranean, is a crossing point for Eastern Europe, North Africa, and the Far East. Rome can be reached easily by plane in no more than 3 hours from any major European capital and any business opportunity - and their expertise, are positive factors, just like the land quality. On the other hand, the main critical points are poor knowledge of foreign languages and 3
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