KPMG's Guide to International Business Location Costs

Of the countries in Western Europe, the Netherlands is the most attractive for foreign companies wishing to locate in this part of Europe. This is the conclusion of the 'Competitive Alternatives' survey that KPMG conducts every two years into the operating costs faced by new companies in various countries.

In terms of the costs, companies are best off in the Netherlands, followed by the United Kingdom and France. Within Western Europe, Germany is the most expensive country for business start-ups. Worldwide, Japan appears to have substantially increased its attractiveness for foreign companies.

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