Tourism: tax rules for operators and workers

Hotels, private holiday rentals, other accommodation providers, marinas, travel agencies, tour operators, transport services, and event organisers. In a country where tourism and related sectors are playing an increasingly important role in the economy, what are the specific features of the sector’s tax rules? Who is actually entitled to the tax reliefs we keep hearing about?

In the ‘Focus Norme e Tributi’ supplement, available at newsagents with *Il Sole 24 Ore* on Thursday 17 September at a total price of 3 euros, the publication’s experts provide insights into direct and indirect taxes and tax incentives, drawing on legislation, best practice and case law.

The responses are of interest not only to business owners but also to employees, particularly in light of the tax relief measures introduced in recent years regarding tips, night shifts and work on public holidays. Nor should we overlook the businesses that run promotional campaigns for their existing and potential customers.