TABLE 3 <P>Top 10 Best-Paying Countries</P>
<TABLE>
<TR><TD><P>Rank</P></TD><TD><P>Country</P></TD></TR>
<TR><TD><P>1</P></TD><TD><P>Ireland</P></TD></TR>
<TR><TD><P>2</P></TD><TD><P>United States</P></TD></TR>
<TR><TD><P>3</P></TD><TD><P>Denmark</P></TD></TR>
<TR><TD><P>4</P></TD><TD><P>United Kingdom</P></TD></TR>
<TR><TD><P>5</P></TD><TD><P>Australia</P></TD></TR>
<TR><TD><P>6 (tie)</P></TD><TD><P>Brazil</P></TD></TR>
<TR><TD><P>6 (tie)</P></TD><TD><P>Italy</P></TD></TR>
<TR><TD><P>6 (tie)</P></TD><TD><P>Switzerland</P></TD></TR>
<TR><TD><P>9</P></TD><TD><P>Canada</P></TD></TR>
<TR><TD><P>10 (tie)</P></TD><TD><P>Belgium</P></TD></TR>
<TR><TD><P>10 (tie)</P></TD><TD><P>Germany</P></TD></TR>
</TABLE>