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What about Italy? - PwC

what about Italy? Easy guide to your Italian Start-up business - Incorporationof an Italian In order to carry out a business activity in italy is it necessary to incorporate a company or is it possible to act by means of a branch? p. what business activities may be carried out in italy which are not subject to Italian taxation on income? p. Is there a definition of permanent establishment in the Italian Law? p. Individuals have been transferred to italy to set up the business ; how are they considered for income tax and social security purposes? p. Has italy signed any Treaties to avoid double taxation? p. And what about Social Security Agreements? p. Starting a commercial activity in italy : what are the main tax consequences of operating through a corporation or a branch? p. Is it possible to move from a branch structure to a corporate structure? And viceversa? p. Which type of corporate entities can be set up in italy ? p. Which are the obligations and procedures for the incorporation of a corporate entity?

Start-up business - Incorporation 1 of an Italian entity 1.1 In order to carry out a business activity in Italy is it necessary to incorporate a company or is it possible to act by means of a branch? p. 3 1.2 What business activities may be carried out in Italy

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