Checklist: comparing centres for the location of a trading business
- Calculate the effective corporate tax burden in each centre, taking into account the minimum taxation of large groups and any approved tax regimes.
- Assess the taxation of individuals and its effect on recruiting and retaining teams.
- Compare access to financing, from banks or other sources, and the terms on offer.
- Examine the availability of inspection, chartering, insurance and legal advisory services.
- Analyse the sanctions regimes applicable in each centre and their consequences for counterparties and banks.
- Weigh the political stability, legal certainty and reputation of each centre with partners and authorities.
- Take account of the time zone, air connections, quality of life and set-up costs.
For general information only. This article does not constitute legal or tax advice, does not replace advice on an individual case and creates no lawyer-client relationship. It reflects the legal position as of September 2025.