Depends on where you live and where you have to pay taxes at the moment. Usually, incorporating in a country that's not your country of residence isn't worth the trouble.
For certain business models some countries make more sense than others. For instance, many franchises are based in the Netherlands because of low taxes on licence fees. However, I wouldn't worry about that in the beginning. Those potential future benefits are likely offset by the additional hassle of essentially having to run a company in two legal systems simultaneously.
