The term 'Bonus Sud' refers to a series of fiscal or financial measures and incentives put in place by the Italian government to promote economic development in the southern regions of Italy. These regions, such as Sicily, Calabria, Campania, Apulia and Basilicata, have faced economic and development challenges over the years. “Bonus Sud” can include a range of tax breaks and incentives for business, investment and economic development in southern regions. Some examples of these measures may be: 1. Tax breaks for companies: Companies that invest or operate in these regions can benefit from tax reductions, such as reductions in income tax, IRAP (Imposta Regionale sulle Attività Produttive - Regional Tax on Productive Activities) and VAT. 2. Employment Incentives: “Bonus Sud” may provide for subsidies for hiring staff and increasing employment in southern regions. 3. Investment support: Investments in infrastructure, research and development, and innovation projects in southern regions are eligible for subsidised funding and grants. 4. Support for agriculture and tourism: Key sectors such as agriculture and tourism can receive financial incentives and support for development. 5. Initiatives for vocational education and training: Training and skills development programmes can receive funding and support to improve employment and growth opportunities in southern regions. The 'Bonus Sud' represents an effort by the Italian government to combat economic inequalities between northern and southern regions and to promote sustainable development. These incentives may vary over time and in their specific design according to government policies and economic needs. Therefore, it is important to consult official sources and competent organisations for up-to-date information on the 'Bonus Sud' and the specific details of the measures in force.