We have all the key players when it comes to base layers from: Helly Hansen, Icebreaker, Dare 2b, The North Face and ODLO.
Base layers are one of the most important pieces of technical clothing for any snowboarder and skier.
There are three key points to any base layer, the first is temperature control, and you want a base layer that will regulate your body temperature when you are skiing or snowboarding. The best type of base layer is one that gives you perfect temperature control, and normally will be one that is made out of pure Merino wool like icebreaker; the second key point is moisture wicking - now this works really well with temperature control. Moisture wicking works by drawing the sweat away from your body while you ski and snowboard allowing it to evaporate on the surface of the material rather than on the skin.
And the last key point to look for in a base layer is that some include muscle compression, by compressing your muscles during and after you ski it helps reduce the buildup of lactic acid in the body, which will give you a quicker recovery time so you can hit the slopes and back country quicker.