Specific tax issues focused on in this report, which is part of the International Business Report 2009, include 'the most burdensome aspects of taxation' and 'those aspects of taxation regimes that influence choice of location the most when establishing a foreign base'. The report compares the results against last year's survey on a global basis, as well as looking at results from the main economic regions. The IBR research took place amongst 7,200 PHBs in 36 key economies.