KPMG's guide to international business costs

2006 Edition

Competitive Alternatives represents KPMG's guide for comparing business costs in North America, Europe and Asia Pacific. The 2006 study is the most thorough comparison of international business costs ever undertaken by KPMG, and contains valuable information for any company seeking cost advantage in locating their international business operations.

The study is an expansion and update of previous KPMG publications, and measures the combined impact of 27 significant business cost components that are most likely to vary by location. The study covers 17 industry operations in nine industrialized countries: Canada, France, Germany, Italy, Japan, the Netherlands, Singapore, the United Kingdom and the United States.

The basis for comparison is the after-tax cost of startup and operations, over 10 years.

STATEMENT KPMG: The analysis on this website is based on cost information collected primarily between July 2005 and January 2006. Taxes reflect tax rates in effect on January 1, 2006, 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.

KPMG International is a Swiss cooperative of which all KPMG firms are members. KPMG International provides no services to clients. Each member firm is a separate and independent legal entity and each describes itself as such.