Raf Magdelijns

Liège University - IEJE
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Liège University - IEJE
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54 Bulletin

Raf Magdelijns, Valentin E. P. Vandendaele The EU Commission finds that the Luxembourg authorities’ non-taxation of a fast-food franchising relies on a correct interpretation of the Luxembourg-US Double Tax Treaty and therefore does not constitute illegal State aid (McDonald’s)

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1. Parties McDonald’s Corporation and its subsidiaries franchise and operate tens of thousands of fast food restaurants worldwide. One of the subsidiaries is McD Europe Franchising, S.à.r.l. That company is a Luxembourg tax resident and following the example of the Commission, we will refer to (...)

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