First and foremost ease of incorporation. If you need to visit a notary, make an application to a court and wait for a name approval, this will not fit in our definition of business friendly.
Nearly all the jurisdictions we recommend promote online company incorporation. Unsurprisingly these jurisdictions tend to be less bureaucratic than some others.
First, the good news
There are many jurisdictions which allow you to save costs whether corporate taxes, personal taxes, and in some cases VAT.
For the reasons given in the next section it is often better to strike a balance.
Now, the bad news
Your first thought probably be to establish a company in a zero tax jurisdiction e.g. B.V.I, Seychelles etc but this is not always a good idea. This may have been the best solution 20 years ago but in the meantime the OECD, the EU and other vested interests have been making strenuous efforts to 'shut down' business activity in jurisdictions where there is little or no tax.
Banks and other financial institutions are under the same pressure and one of the most visible effects is the 'requirement' to have your bank account in the same place your company is registered in - PayPal and eBay were amongst the worst for this. Fortunately with the rise of e-Wallets its usually possible to get round these restrictions.
We review what you are planning to offer and where, from the information you give us via a short questionnaire. We will prepare within 5 days a short summary giving the best three jurisdictions which are in our opinion best suited to your requirements.