Cyprus, Ireland and Switzerland are the top three countries in a league table of European tax systems, compiled by KPMG International, in which major business organisations across Europe assessed the attractiveness of their domestic tax regimes.
All three countries were rated highly for their combination of consistency in interpreting tax legislation, stability in resisting frequent changes to tax laws and comparatively low tax rate.
The three least attractive countries were the Czech Republic, Romania and Greece. All three lost support for having high volumes of complex legislation, with frequent changes.
Estonia is rated on fifth position in a league table of EU tax systems.