Singapore, Swiss and Estonia are friendly countries for starting an ICO.
I'd add Belarus here too. It has legalized running crypto projects recently.
France should become another choice but the ico creator must register its ico to the regulators to get an official license from AFAC. But canadians countries look the best place for the majority of ico companies right now consider there is on a lot of restriction to run ico in there. Just like bitfinex will try to move its company to the canadian country.