a. How the Use of One or More Independent Contractors Creates a Permanent Establishment in Country and the Ramifications
Foreign employers that are interested in employing local workers may:
- establish a local company under Italian law and be represented in Italy by its legal representative; the legal representative of the company could maintain his/her establishment abroad and is liable in Italy; or
- create a branch office; in this case, the foreign employer shall need to have representation for social security purposes (by a labor consultant or a chartered accountant) in Italy.
Similar principles apply with regard to independent contractors.