7 Expressions [expr]

7.5 Primary expressions [expr.prim]

7.5.3 Parentheses [expr.prim.paren]

A parenthesized expression (E) is a primary expression whose type, value, and value category are identical to those of E.
The parenthesized expression can be used in exactly the same contexts as those where E can be used, and with the same meaning, except as otherwise indicated.