A particular issue is how tax is handled at local government level. On one side the flexibility theoretically allows USA to optimize. In practice... well, not.

A lot of the problems can't happen in popular datacenter-buildout areas in Poland because the local government cannot change anything about taxes nor can it give any sort of tax break and the most sweetheart deal thing you could pull is water pricing and that is also hard to sell. Nationwide rules set which government levels get what part of the taxes levied on the datacenter, and because of how what USA would call "property taxes" are calculated, there's considerable pressure for owner of the DC to get paying tenants to pay for them.

Even at maximum imaginable tax "optimization", a DC is one of the best RoI things a local government can have in Poland