France and Italy came bottom of the table in the European Union in terms of tax pressure, according to a study carried out by the consultancy firm PricewaterhouseCoopers ("Doing Business 2010"). Top of the class is Luxembourg, 17th in the world, ahead of Ireland (26th) and Cyprus (33rd). The study looked in total at 45 economies which improved their fiscal attractiveness between 2008 and 2009, or 25% more than the previous year. The is greatest reformer is East Timor, the top of the ranking, whereas the countries of Eastern Europe, Central Asia, the Middle East and North Africa were also particularly attractive. Singapore, which constantly reforms its business legislation, came top out of the countries in which it is easiest to do business, followed by New Zealand. (I.L./trans.fl)