Not the UK, which has slipped back to 44th place behind El Salvador (El Salvador!) and Peru and not the US at 40, one place behind Germany but also lagging Barbados, Estonia and Namibia.
Best place, according to a new survey by the World Economic Forum is Canada, with a score of 6.8, ahead of Sweden, Luxembourg (which also has tax advantages of course), Australia and Denmark.
The US scored 6.1 and the UK 6.0.
The survey is a poll of executives, so should probably be taken with a bucketful of salt. Even so, it’s slightly alarming to see countries in the Caribbean, South America and Africa viewed as safer havens than the former (and fallen) giants of the financial services world.