147 countries agree to implement 15% global minimum corporate tax, but US concessions may protect Poland’s investment incentives.
Global Tax Agreement Reached
On January 5, 147 countries and territories agreed to update previous 2021 arrangements for implementing a 15% effective minimum corporate tax (global minimum tax, GloBE) for the largest corporations.
US Excluded From Key Provisions
The compromise reached in early January, known as the Side-by-Side package, effectively excluded the United States from the most important provisions of the 15% minimum corporate tax. This move may have preserved Poland’s investment attractiveness.
EU Official Publication
On January 12, 2026, a notice of the agreement’s acceptance was published in the Official Journal of the EU, making the Side-by-Side package officially in force.
Potential Legal Challenges
However, increasing voices suggest the package may be challenged before the Court of Justice of the EU, particularly due to concessions made to the Americans.
