Before you even start reading, you can directly go find the original article here.
Otherwise just go through my extract:
In deciding where to bring their business, companies must define their priorities by weighing multiple operating and human costs. National governments face a similar cost-benefit analysis in setting corporate tax rates and policy. The countries considered the most business friendly are those that are perceived to best balance stability and expense.
The Best Countries rankings, formed in partnership with BAV Group, a unit of global marketing communications company VMLY&R, and the Wharton School of the University of Pennsylvania, are based on a survey that asked more than 20,000 people from four regions to associate 80 countries with specific characteristics. The ranking is based on an equally weighted average of scores from five country attributes that relate to how open for business a country is: bureaucratic, cheap manufacturing costs, corrupt, favorable tax environment and transparent government practices.
On par with last year result, Luxembourg is still ranking #1.
What are you waiting for to come and set up your company here?
Luxembourg ranking #1 also next year, perhaps?