International Tax 3rd December 2013 UK Tops World League Table of Business Tax Competitiveness. In Accountant KPMG’s 7th annual survey of where in the world is it best for a business to be based, the UK has scored highly, beating its usual rivals. When businesses were asked to name their top 3 most attractive countries from a tax perspective, the answers ranked: 65% – UK 63% – Luxembourg 62% – Ireland 61% – Switzerland 60% – Netherlands 3% – USA Recent new tax measures, such as new rules for patent box, controlled foreign companies and finance company exemption have all helped. There’s no room for complacency though. There are signs that Luxembourg and Ireland have narrowed the gap on the UK. The majority of UK respondents suggest this is due to the rhetoric around the debate on tax and believe it will reduce investment in the UK. . As well as citing tax as a key factor, business leaders were also attracted by the UK’s stability and certainty.