Impact of the so-called Side-by-Side agreement on EU Member States’ tax revenues

Priority question for written answer P-000656/2026
to the Commission
Rule 144
Martin Schirdewan (The Left)

As part of the international negotiations to implement the global minimum tax for multinational groups (under the OECD/G20-GloBE rules, Pillar 2), a so-called Side-by-Side agreement was reportedly reached, according to which the application of these minimum tax instruments has been suspended for US companies since January 2026.

• 1.In the course of these negotiations, did the Commission produce a quantitative estimate of the potential impact of this agreement on Member States' tax revenues, in particular as regards potential losses of revenue in the European Union?
• 2.If such an estimate is available, is the Commission prepared to share the results of this analysis with the European Parliament?
• 3.In the absence of such a quantitative estimate, on what analytical basis did the Commission and the Member States decide to support the Side-by-Side agreement?

Submitted: 16.2.2026