Valentin Vandendaele

Liège University - IEJE

Valentin Vandendaele is a PhD candidate at the University of Liège and Leiden University. He is a law graduate from the KU Leuven (2016) and holds an LL.M. degree from Harvard Law School (2017).

Linked author

Liège University - IEJE

Articles

90 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)

90

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 (...)

Send a message