Hi there,<p>We're looking to incorporate our startup and build our product. We need to hire a whole host of technical staff, including CTO/Architect, Devs (LAMP stack, iOS, Android, and web front end), designers, and marketing staff.<p>We're currently torn between 3 locations, and weighing up the pros and cons of incorporation (talent availability & costs, effective tax rate, access to major markets, cost of living, ease of regulations and doing business etc). If you have any experience in any of the following, please let me know your experiences and any tips or advice:<p>1. London (UK) - quickly growing tech community around Silicon Roundabout seems interesting, but far from US market and a little bit of a bubble right now,<p>2. Toronto (Canada) - cheap talent,with a growing tech community and facilities (MaRS etc) but concerns about whether the talent we require is available, cost of living cheap and relatively close to main market (New York)<p>3. San Francisco (USA) - The obvious choice on paper, but seems like a bubble with inflated staff costs and still far from east coast market.<p>Note: We have access to investment, so closeness to VC/PE firms is NOT an issue.<p>Thanks,<p>Tom