Calculate a weighted scoring model. Decide on qualitative factors that you think are important in this decision, e.g. location near R&D, quality, loss of intellectual property, and currency risk. Then how much weight you would attach to factors such as NPV and each of the other factors to total 100%. Then assign a score (1 to 10) to each factor for each of the three locations. Calculate a total weighted score by multiplying the weight times the factor score and adding over all factors for each location.
Which of the three locations do you recommend and why?