An annual survey of the views of US Chief Executive Offices (CEOs) reveals that more than 80 percent of those asked are of the opinion that the international tax system must be restructured and around two thirds of those asked want a more competitive tax system in the US. Other priorities of the CEOs include financial sector stability and access to affordable capital. Although tax is rarely the main factor to be taken into account in a business transaction it is nevertheless a significant potential cost that always needs to be included in business calculations.