Liège University

Raf Magdelijns

Liège University
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Liège University
Belgium 1 contribution 119 visits

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120 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)

119

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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