The percentage of respondents who have a tax strategy that is consistent with their overall business strategy rose from 84 percent in 2009 to 93 percent currently. For 73 percent of respondents, the board and/or corporate leadership are directly involved in providing guidance on the tax strategy — a significant increase from 2009 (51 percent). Similarly, 77 percent of respondents report that their board has approved the tax strategy, up from 48 percent in 2009