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The answer is not so simple. It can easily be any country based on different things. Even if you ask which is the best country for a master degree based on academics, the answer will be broad. See different countries are differently known for specific kinds of programs.
For example, if I'm to say the USA is the best, European countries are way ahead in MIM courses. The gap is quite big actually. So to answer the question, I suppose I can just consider an overall approach and can see the most you can get out of a degree. So by question I can see you haven’t specified a subject for master so we’ll think it as for a graduate degree.
As much as most benefit you can squeeze out, the USA should be your #1 target. A master degree from the USA is likely to be recognized more. And due to the ties USA-based universities have with international universities and organizations, it is self explanatory. But what makes the USA the best destination for a master's degree is the country itself. See the abroad universities do not hold placements, they have job fairs.
So in order to make a career worthwhile you will need networking and interaction. And what better country is better to host the biggest industries. Even businesses spread in Europe or countries likeCanada are a part of the USA. You are basically getting the most options by choosing the USA. And it's not just about a job or career. Your earnings are also most in the USA. Just a recent MBA graduate from top b schools in the USA can earn in six figures annually.
So to sum it up, the USA can be considered the best. But it comes with other things too. Share your profile with our team here, it will help determine the best country for you to do a master.