I've got a bit of Beta stuff, and a company I used to work for had a lot, mainly 'cos a local dealer stocked it!
You have to bear in mind that Beta offer a huge range, and generally offer 2, sometimes 3, different levels of quality! Beta 'easy' is the cheapo line, think of it as Beta's blue point. I've always assumed made in China or Taiwan. For the price, it has to be!
Their mid tier stuff seems to be mostly made in Italy. Although the tools are not marked with C.o.o. it is, or used to be, on the packing! All the wrenches I've seen were Italian made, as were the socket sets. The mid tier wrenches are solid enough, but the finish isn't great by U.S. standards. Think of them as an 'industrial' tool, or perhaps a substitute for the old Craftsman and you won't be far wrong. I bought a 3/4 drive set on a special deal and it's been great! Packing was clearly marked 'Made in Italy'.
The top end tools, some of which they call Beta 'Max' mostly seem to be Italian too. Company had a set of their Torx drivers and they were pretty good, also some of their 'Pro' wrenches, same applied! The top end socket sets are re badged KoKen and made in Japan. Nothing wrong with these, but you might as well get them from KoKen and cut out the middle man!
So, if you're new to Beta, give it a go, it's mostly decent stuff but... don't expect to buy the cheapest Beta 'easy' (probably on a deal too) and expect to get top quality tools!