http://dx.doi.org/10.59704/f6facd47d6d4b0d2 https://verfassungsblog.de/eu-global-minimum-tax-legality/ Accommodation at Any Cost - Why the Measures to Save the Global Minimum Tax Might Prove Unconstitutional van der Vlugt, Sam eng 2026-01-21 electronic resource text/html ddc:342 Global Minimum Tax Multilateralism oecd Principle of Legality tax law Verfassungsblog Verfassungsblog--2366-7044 CC BY-SA 4.0 The OECD opened 2026 with a new deal on the “way forward on [the] global minimum tax package”. The new ‘side-by-side arrangement’ legalises this exceptional position for US companies. The EU has implemented the initial global minimum tax through a Directive, and Member States have implemented the rules domestically. I believe that the amendments to that legislation through the side-by-side deal highlight democratic deficiencies by delegating the formulation of tax norms to international forums.