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Competitive

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.

Published by KPMG LLP

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

Produced in association with

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.

Preface and Study Contacts


About KPMG Internationals Global Location and Expansion Services
In most industries today, companies have to operate internationally to stay successful and grow. The need to enter new markets,
serve major customers, or reduce costs and risks are just some of the reasons why businesses decide to establish a presence
overseas. KPMG Internationals Global Location and Expansion Services (GLES) group was formed to assist clients in the location
and establishment of operations around the world. GLES professionals can provide objective advice that can help companies:
Develop an approach for international expansion that can support overall business objectives
Determine the requirements of a new operation and translate these into criteria for evaluating locations
Identify and compare countries, regions, and cities as potential locations for relocating or establishing new operations
Select and evaluate potential properties, buildings, or sites for a new facility
Negotiate and secure grants, tax breaks, and other types of government incentives and support
Set up new operations in a tax-efficient manner.
Based in all regions of the globe, KPMG Internationals network of GLES professionals offer locally relevant, industry-specific
knowledge that can help support expansion and relocation decisions.

Competitive Alternatives Contacts


Key organizations and individuals involved in developing the 2014 edition of Competitive Alternatives are detailed below.
KPMG Internationals member firm contacts:
Simon Corden
Australia:
Benjie Thomas
Canada:
Elio Luongo
Stphane Tremblay
Olivier Ferrari
France:
Tim Lbig
Germany:
Roberto Romito
Italy:
Yasuhiko Ito
Japan:
Luis Ricardo Rodriguez
Mexico:
Elbert Waller
Netherlands:
David Ashworth
United Kingdom:
Hartley Powell
United States:

+61 3 9288 6183


+1 416 777 8715
+1 416 777 3586
+1 514 840 2354
+33 1 5568 1476
+49 89 9282 4458
+39 068 09631
+81 3 6229 8340
+52 81 8122 1946
+31 20 656 7009
+44 118 964 2458
+1 704 335 5583

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.

Sponsors of Featured Cities


This 2014 edition of Competitive Alternatives is made possible through the support of many sponsors, as listed below.

Corporate Sponsors
Colliers International

+1 604 681 4111

howie.charters@colliers.com

www.colliers.com

MMK Consulting Inc.

+1 604 484 4620

info@mmkconsulting.com

www.mmkconsulting.com

+31 88 83 111 20

info@foreigninvestments.eu

www.foreigninvestments.eu

Silver Sponsors
BOM Foreign Investments
Tilburg, Netherlands

Department of the Premier and Cabinet, South Australia


Adelaide, SA, Australia

+61 8 8303 2546

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

Louisiana Economic Development


Baton Rouge, LA, USA

+1 225 342 3000

Oost NV (East Netherlands Development Agency)


Enschede, Netherlands

+31 53 484 9649

Alberta Innovation and Advanced Education


Edmonton, AB, Canada

+1 780 422 0542

Atlantic Canada Opportunities Agency


Moncton, NB, Canada

+1 506 851 2573

British Columbia Ministry of International Trade


Vancouver,BC, Canada

+1 604 775 2100

Economic Development Winnipeg Inc.


Winnipeg, MB, Canada

+1 204 954 1982

greg@economicdevelopmentwinnipeg.com www.economicdevelopmentwinnipeg.com

Edmonton Economic Development Corporation


Edmonton, AB, Canada

+1 780 424 9191

info@edmonton.com

www.edmonton.com

+1 506 444 4686

Doug.Motty@ent-fredericton.ca

www.enterprisefredericton.ca

+1 506 858 9550

info@greatermoncton.org

www.greatermoncton.org

+1 902 490 6000

info@greaterhalifax.com

www.greaterhalifax.com

Enterprise Fredericton
Fredericton, NB, Canada

Enterprise Greater Moncton


Moncton, NB, Canada

Greater Halifax Partnership


Halifax, NS, Canada

Greater Sudbury Development Corporation


Sudbury, ON, Canada

+1 705 673 4161

ian.wood@city.greatersudbury.on.ca www.sudbury.ca

+1 902 368 6300

bdmix@gov.pe.ca

www.innovationpei.com

+1 506 453 8696

investnb@gnb.ca

www.inbcanada.ca

mbtrade@gov.mb.ca

www.manitoba-canada.com

Innovation PEI
Charlottetown, PE, Canada

Invest NB
Fredericton, NB, Canada

Manitoba Trade & Investment


Winnipeg, MB, Canada

+1 204 945 2466

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.