Tokyo and Moscow are the most expensive while London comes 13th in the list of the dearest destinations, and Dublin 37th.
The figures are based on what it costs a businessman daily for a single room in a four-star hotel with continental breakfast. It also takes into account soft drinks, taxis and other incidental costs.
The daily costs in Tokyo are about pounds 319, Moscow pounds 285, London pounds 200 and Dublin about pounds 155. Those looking for a cheap stay could try Caracas ( pounds 84 a day), Karachi ( pounds 80) or Istanbul ( pounds 66).