The human back makes an ideal canvas for a tattoo artist's needles. If you are considering your first tattoo could do worse than to have it be an upper back tattoo. Why?
Upper back tattoos can range from small and simple to large and elaborate, and can stand alone or be the foundations for larger and more elaborate tattoo work if you like the outcome and want to add to it. Upper back tattoos are, more often than not, covered in indoor settings so they won't be an issue in professional environments.
Women considering upper back tattoos will have to decide if their social life is a deterrent; backless formal gowns may be out of the picture once upper back tattoo enter it. But a small tasteful tattoo has found its way to many a female celebrity's upper back, so the bias against female tattoos in upper social circles may be fading. Tank tops and bating suits will also be a giveaway for upper back tattoos, but in the casual environment at poolside they are not only accepted; they are often admired.
Any upper back tattoos you are considering should be a topic of conversation between you and your tattoo artist before you make any decisions. Placement is key, so that you can incorporate you design into a later full back tattoo if you so desire. At the same time, you don't want you upper back tattoo to be so oddly positioned that it sticks out like a sore thumb.
You'll also have to consider the amount of time you are accustomed to spending shirtless in the sun. You should be using sunscreen anyway, even if you don't have tattoos, but sun exposure is a big contributor in the fading of tattoos. Your upper back tattoo is going to fade, because that is what tattoos do, but here's no reason for you to speed the process simply because you neglect the sunscreen.