I'm struggling with a decision that I have to make:

For every year I have a different taxtable, and that per country.

For instance:
Taxtable_Aru2010
Taxtable_Cur2010
Taxtable_Aru2011
Taxtable_Cur2011

I have a class for the countries, and a class for the different taxtables.

Should I create a factory class which takes as parameter the country and year, and returns the correct object?

LPARAMETERS toCountry, tcYear
*
LOCAL loTaxTable AS Taxtable OF Taxtables.vcx
*
DO CASE
    CASE toCountry.Name = "Aruba"
        loTaxTable = NEWOBJECT("Taxtable_Aru" + tcYear","Taxtables.vcx")
    CASE toCountry.Name = "Curacao"
        loTaxTable = NEWOBJECT("Taxtable_Cur" + tcYear","Taxtables.vcx")
ENDCASE
*
RETURN loTaxTable

Or should I have a factory method in the Country class that returns the correct object for the taxtable?

LOCAL loTaxTable AS Taxtable OF Taxtables.vcx
*-- Call the factory method in Country.
loTaxTable = loCountry.GetTaxtable(tcYear)

What is wisdom here, is there a "right" way of doing this, or is this just a preference what I like more?
One thing I can imaging is that the latter solution violates the single responsibility principle, because the country class should not be made responsible for deciding which taxtable to use. But on the other hand, it is in the context of the country that the decision is done...

I would like to collect a few cents worth of ideas to buy a factory pattern.