Corporate Tax Laws and Regulations 2022 – USA

Douglas Stransky authored a chapter on "Corporate Tax Laws and Regulations 2022," which was first published in GLI - Corporate Tax 2022.

2022 continues to present pandemic-related challenges as well as new opportunities driven by the "light at the end of the tunnel" sentiment resulting from approval and successful deployment of vaccines in the developed world. Incentives introduced as part of COVID relief policies, legacy issues stemming from the 2017 tax reform (the Tax Cuts and Jobs Act, or TCJA), an increasingly remote and domestically mobile workforce, as well as a shift in U.S. government policies, continue to shape the corporate tax trends in 2022.

In his chapter, Doug covers the following:

• Oview of corporate tax work over the last year
• Key developments affecting corporate tax law and practice
• Developments affecting attractiveness of the U.S. for holding companies
• The year ahead