... if you reached the level where you could spread your company all over the world in order to take advantage of good VC, human and fiscal incentives.<p>I assume it all depends on the scale and finances to start with but the "average" startup doesn't look like this, at least in the folklore I read on HN. Imagine just the cost to manage 2-3 branches in different countries with different legal / fiscal systems.
No matter how "global" you are, you have to be registered somewhere and deal with the local authorities. You have to pay taxes somewhere. You have to obey the local employment laws. You are dependent on the quality of local infrastructure (no matter where your servers are hosted, you need electricity, broadband etc in your offices). Location is important.
Definitely agree with this "global approach" when creating a startup, but obviously build all that it's not straightforward and where you start from <i>does</i> matter.