McDonald’s business structure in Luxembourg

In the past three years McDonald’s has relocated its international tax base to the UK and transferred the headquarters of McD Europe Franchising Sàrl from Luxembourg to Delaware. Furthermore, it has interposed a range of subsidiaries in multiple jurisdictions between the newly named McD Europe Franchising LLC and its holding subsidiaries.
In May 2018, a group of seven cross-party MPs from the UK has sponsored an early day motion welcoming publication of the Unhappier Meal report and calling on government to ensure that companies operating in the UK cannot use opaque structures based domestically or overseas to avoid paying in full their proper share of tax.