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Competitive Alternatives New Features

KPMG's Guide to International Business Location

Special Report: Focus on Tax

In 2008, for the first time, Competitive Alternatives includes a separate, detailed study of tax costs in 35 large cities in 10 countries - Competitive Alternatives 2008 Special Report: Focus on Tax. This study shows a huge variation in the tax burden borne by business and will be of value to multinational companies who are looking to invest or relocate their operation, or to anyone with an interest in comparing tax burdens across the world.

This report found that out of the 35 large cities examined (cities with populations greater than 2 million), Paris is ranked number 35 for the most expensive taxes, with Naples, Frankfurt, London and Yokohama close behind. The cheapest location, ranked at number one, is San Juan in Puerto Rico, the self-governing US commonwealth, where special concessions reduce the tax burden to less than a quarter of that in Paris. Most of the low tax cities are found in Mexico, the US or Canada. The exceptions are the Australian cities of Melbourne and Sydney, which come in at 10 and 14 respectively in the league table. The cheapest European city is Manchester, in the UK, at 26 in the table.

To download the Competitive Alternatives 2008 Special Report: Focus on Tax report, click here.

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The analysis on this website is based on cost information collected primarily between July 2007 and January 2008. Taxes reflect tax rates in effect on January 1, 2008, 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.

All information provided is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation.

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