The entire world is in the midst of a period of considerable change with their taxation regimes. A large number of countries are considering, or are in the process of implementing, substantial reforms of their tax systems. Since 2009 the average global corporate tax has dropped slightly from 25.44 percent to 24.99 percent in 2010. Meanwhile, the average indirect tax rate rose slightly from 15.41 percent in 2009 to 15.61 percent in 2010.