Tax Exemption for Cultural Investment

(Italian: La defiscalizzazione dell'investimento culturale; il panorama italiano e internazionale)

Edited by: Osservatorio Impresa e Cultura

The first book in the Collana Impresa e Cultura series reviews the state of taxation law as it affects cultural investment both in Italy and abroad. The book investigates how simplified channels for tax exemption and returns for cultural investment can lead to an increase in business culture partnerships and contribute to the effectiveness of such relationships, effectively augmenting competitiveness of culturally engaged companies.

Analysis from international business culture experts and accounts from entrepreneurs of successful cultural investment experiences accompany the text. The book concludes with a comparative summary of international tax legislation as it pertains to cultural investment.

The Osservatorio disseminates Sistema Impresa e Cultura’s research and the results of its most innovative programs. The examples of successful tax legislation presented in this book are intended as tools for companies, scholars, and professionals, and also as a guideline for legislative policy. The next book deals with cultural investment more explicitly as an economic resource.

Introduction:

Cesare Annibaldi, President of the Culture Commission, Confindustria

Preface:

Giuliano Urbani, Minister of Culture

The Sistema Impresa e Cultura: Award, Observatory, Forum

by: Michela Bondardo

The Italian Environment:

In search of lost time: new resources for culture by: Pier Luigi Sacco

From the cherry on the pie to the pie

by: Massimo Sterpi

Social enterprise, the other face of entrepreneurship for culture

by: Salvatore Pettinato

New private investment models in the cultural sector

by: Enrico Bellezza

Private support for culture: a bet for the future?

by: Michele Trimarchi

International:

The relationship between business, culture and taxation in international legislation

by: Davide Dragone

In-depth studies:

United States by: Mauro Calamandrei

United Kingdom by: Colin Tweedy

Germany by: Annette Brackert

Denmark by: Julius Noerbo

France by: Nathalie Sauvanet

Belgium by: Chantal Pirlot

Norway by: Elizabeth C. Bjorn-Hansen Follesdal

Published by: Sipi srl; available at Libreria Hoepli, Milan (15,50 €)