Overseas career for icwa graduate. which country is good ?

CMA is an Indian qualification, relevant to India. Subjects are aligned to indian needs. However, you can apply to tax neutral countries. By that I mean the middle eastern countries. 

Since your experience is Indirect taxes, that in India specific, dont know how it can help in a foreign land. 

Keep CMA as a base qualification and try to complete a qualification in the land that you want to go to live. For e.g. if you intend to migrate to canada, it will always help if you add an canadian qualification. Try to take advantage of MoU's signed. for thi approach the Institute to find out countrie and Intitute with which there is a MoU and the term and condition therein.

Hope this helps.