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UHY Doing Business Guide

Doing Business IN italy CONTENTS 1 Introduction 3 2 Business environment 4 3 Foreign Investment 7 4 Setting up a Business 10 5 Labour 17 6 Taxation 21 7 Accounting & reporting 26 8 UHY Representation in italy 29 Doing Business IN italy 3 1 INTRODUCTION UHY is an international organisation providing accountancy, Business management and consultancy services through financial Business centres in around 90 countries throughout the world. Business partners work together through the network to conduct transnational operations for clients as well as offering specialist knowledge and experience within their own national borders. Global specialists in various industry and market sectors are also available for consultation. This detailed report providing key issues and information for investors considering Business operations in italy has been provided by the office of UHY representatives: UHY italy Via Birmania, 81 I-00144 Rome, italy Phone +39 06 5917469 Website Email You are welcome to contact Dr Paolo Lenzi for any inquiries you may have.

DOING BUSINESS IN ITALY 4 2 – BUSINESS ENVIRONMENT THE ITALIAN CONSTITUTION AND GOVERNMENT Italy is a republic divided into regions, provinces and municipalities.

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