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Now that the first quarter of the calendar year is almost over, it is helpful to identify trends that might warrant particular attention from corporate executives and their counsel. A number of these trends will continue to be influenced by politics, in particular the unified Republican Congress and the inevitable posturing for the national elections in 2016. While the results of the 2014 midterm election called for cooperation and concrete actions by the federal government, the looming prize of the Presidency makes sustained cooperation unlikely.
Seven Key Trends
Corporate Inversions and Taxation
Inversions and other efforts to minimize the very high rate of U.S. corporate taxation are easy political populist targets: Rich corporate interest trying to get richer, while ordinary workers have their taxes withheld each pay period.
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