"Best" is a little subjective.
Are you just learning? Best is a car that is easy, but teaches you how to drift with skill.
Are you trying to win a competition? Best is a car that just gets massive angle at high speed, without much other benefits. It can be completely useless otherwise.
Are you trying to just drift in a tandem? Best is a car that is very easily controlled.
Are you trying to drift consistently and reliably? Best is a car that is predictable in its rotation, power, and control.
Are you trying to get points on seasonals? Best is a group of "cheat" cars that can drift to extreme point values.
Yes, almost any car can do some of those things to some level, but to optimize will require you to be both extremely skilled and understand tuning very well.
If you're starting out, I recommend a bone-stock '78 Nissan 280Z-L on Comfort Soft tires (the stock ones) Corolla GT-Apex '83, also completely stock, the R31 Skyline GTS-R, etc. The more power your car has, the easier to drift poorly, but still drift. So if you try to drift some 500+ HP monster to begin with, it won't require you to learn better technique in order to get some reward of a drift.
Also, what country they come from has little indication on whether or not they can drift. Japanese cars only tend to drift because A) A lack of radial tires for most road cars in Japan until the late 80s (higher slip angles) low weight and slipping speeds (made drifting easier at low corners) because of thinner safety and steel regulations and physically smaller cars, and a large amount of down-hill tight corners throughout the landscape, which cause a car to oversteer. Granted, some of this was because of a growing popularity in the country, but the actual mechanical reasons is what makes the cars able to drift. Think if it like that, not in terms of what country or what type of car, but what are the stats about the actual parts that went into it.
