A water closet must have a 60" clear floor space.
But there is an exception:
604.3.2 Overlap. The required clearance around the water closet shall be permitted to overlap the water closet, associated grab bars, dispensers, sanitary napkin disposal units, coat hooks, shelves, accessible routes, clear floor space and clearances required at other fixtures, and the turning space. No other fixtures or obstructions shall be located within the required water closet clearance.
When you read the text it tells us that "dispensers" can overlap the water closet clear floor space. So does that mean that any dispenser can overlap? What about a paper towel dispenser or a soap dispenser?
According to the US Access board, the word "dispenser" is not specified as toilet paper dispensers, so any dispenser can overlap the clear floor space.
But TDLR (in Texas) has come on record as saying that only dispensers that are associated with the water closet are allowed. This ruling can be found in the Technical Memorandum TM 2013-17