Recent Amendments to EU, Luxembourg and US Tax Laws, and Their Implications for US Holding and Financing Branch Structures

Journal
Lebas, E.
European Union; Luxembourg; OECD; United States
Bulletin for International Taxation 2019 (Volume 73), No. 11
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article considers the European Commission’s McDonald’s State aid investigation and why it was dropped. The article also examines recent Luxembourg tax law changes together with proposed US tax provisions to assess the potential effect on US holding and financing branch structures based in Luxembourg.