On 19 September 2018, the European Commission published a press release regarding its investigation into
whether Luxembourg had granted state aid to McDonald's, via two
rulings issued respectively in March and September 2009.
The European Commission investigated whether Luxembourg had
misapplied its national legislation as well as its double tax
treaty with the United States, leading to a double non-taxation
scenario in favour of Mc Donald's.
The Commission concluded its in-depth investigation, considering
that Luxembourg did not misapply its national legislation, or the
US-Luxembourg double tax treaty for that matter, but that
McDonald's double non-taxation resulted from a mismatch between
US and Luxembourg tax laws and hence did not constitute State
aid.
