KPMG's Guide to International Business Location

Special Report: Focus on Tax

In 2008, for the first time, Competitive Alternatives included a separate, detailed study of tax costs in 35 large cities in 10 countries—Competitive Alternatives 2008 Special Report: Focus on Tax. That study showed a huge variation in the tax burden borne by business and has been of value to multinational companies looking to invest or relocate their operations, and to anyone with an interest in comparing tax burdens across the world.

Special Report: Focus on Tax has now been updated for 2010, with the new report released on May 12, 2010. A summary of results for this new report can be found in the Highlights section of this website, and the full report is available for download in the Download section of this site.

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The analysis on this website is based on cost information collected primarily between July 2009 and January 2010. Taxes reflect tax rates in effect on January 1, 2010, and also incorporate any announced changes at that time to take effect at specified later dates. Exchange rates and other cost factors will, of course, change over time. Tax rates and other tax-related information are also subject to change as a result of new legislation, judicial decisions, and administrative pronouncements.
 
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