The Netherlands also enjoys a low variation in tax burden between its cities - tax costs in Amsterdam
and Rotterdam vary by only 0.5 percent - due to Netherlands' strongly centralized tax system.
The report features 16 Canadian cities among the 113 studied worldwide. Check out how they fare in the interactive graphic above.
Canada is the second most tax competitive country after India, according to the study which also focuses
on Australia, France, Germany, Italy, Japan, Mexico, the Netherlands, the United Kingdom and the United
Competitive Alternatives 2012 – Focus on Tax [PDF 1.62MB] report is a supplement to the
2012 edition of Competitive Alternatives – KPMG's guide to international business location costs.
You can now access Competitive Alternatives 2012 – Focus on Tax wherever you are through KPMG's Tax App.