Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Alternatives
KPMGs Guide to International
Business Location Costs
2014 Edition
competitivealternatives.com
Corporate Sponsors
KPMG LLP has conducted an analysis of the relative costs of doing business in 10
countries in North America, Europe, and Asia Pacific. This report was made possible
through the support of our research contributors and sponsors, as identified in this
report.
The analysis in this publication is based on cost information collected primarily
between July 2013 and January 2014. Taxes reflect tax rates in effect on
January 1, 2014, 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.
2014 KPMG LLP, a Canadian limited liability partnership and a member firm of the
KPMG network of independent member firms affiliated with KPMG International
Cooperative (KPMG International), a Swiss entity. All rights reserved. The KPMG
name, logo and cutting through complexity are registered trademarks of KPMG
International.
No part of this publication may be reproduced, reprinted, stored in a retrieval system,
or transmitted, in part or whole, in any form or by any means, electronic, mechanical,
photocopying, recording, or otherwise, without the prior written permission of the
authors.
Electronic copies of this report, as well as additional information in respect of this
report, are available at CompetitiveAlternatives.com.
2014 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member
firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved.
Competitive Alternatives
KPMGs Guide
to
International Business Location Costs
2014 Edition
Contributions from
2014 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member
firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved.
scorden@kpmg.com.au
bthomas@kpmg.ca
eluongo@kpmg.ca
stremblay@kpmg.ca
oferrari@fidalinternational.com
timloebig@kpmg.de
rromito@kpmg.it
yasuhiko.ito@jp.kpmg.com
luisricardorodriguez@kpmg.com.mx
waller.elbert@kpmg.nl
david.ashworth@kpmg.co.uk
whpowell@kpmg.com
MMK Consulting Inc. directed this project on behalf of KPMG, including study design and execution, web development, and
report authorship:
+1 604 484 4622
gmair@mmkconsulting.com
Glenn Mair, Study Director, 1997 to 2014
+1 604 484 4623
tcook@mmkconsulting.com
Treena Cook, Project Manager
+1 604 484 4621
smackay@mmkconsulting.com
Stuart MacKay, Founder of Competitive Alternatives
Colliers International supplied real estate costs for all locations examined.
Mercer supplied labor cost data for all study countries.
ERI Economic Research Institute supplied labor cost data for Canada and the United States.
Galaxy Transport Corp. coordinated the collection of freight cost data for all study countries.
Cosmex International supplied operational cost data for Mexico.
KPMG also thanks the many other individuals and organizations that assisted in developing the information on which this study is
based. Selected bibliography and data sources are detailed in Appendix D.
2014 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member
firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved.
Corporate Sponsors
Colliers International
howie.charters@colliers.com
www.colliers.com
info@mmkconsulting.com
www.mmkconsulting.com
+31 88 83 111 20
info@foreigninvestments.eu
www.foreigninvestments.eu
Silver Sponsors
BOM Foreign Investments
Tilburg, Netherlands
matthew.winefield@sa.gov.au
www.invest.sa.gov.au
larry.henson@la.gov
www.opportunitylouisiana.com
henk.ligtenberg@oostnv.nl
www.oostnv.com
maryann.sosa@gov.ab.ca
www.albertacanada.com
invest@acoa-apeca.gc.ca
www.acoa.ca
asia.pacific@gov.bc.ca
www.britishcolumbia.ca
greg@economicdevelopmentwinnipeg.com www.economicdevelopmentwinnipeg.com
info@edmonton.com
www.edmonton.com
Doug.Motty@ent-fredericton.ca
www.enterprisefredericton.ca
info@greatermoncton.org
www.greatermoncton.org
info@greaterhalifax.com
www.greaterhalifax.com
Enterprise Fredericton
Fredericton, NB, Canada
ian.wood@city.greatersudbury.on.ca www.sudbury.ca
bdmix@gov.pe.ca
www.innovationpei.com
investnb@gnb.ca
www.inbcanada.ca
mbtrade@gov.mb.ca
www.manitoba-canada.com
Innovation PEI
Charlottetown, PE, Canada
Invest NB
Fredericton, NB, Canada
2014 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member
firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved.