A first tax ruling given by the Luxembourg authorities in March 2009 confirmed that McDonald's Europe Franchising was not due to pay corporate tax in Luxembourg on the grounds that the profits were to be subject to taxation in the US.
Luksemburgi ametiasutuste 2009. aasta märtsis tehtud esimese maksuotsusega kinnitati, et ettevõtja McDonald's Europe Franchising ei pidanud maksma Luksemburgis äriühingu tulumaksu, kuna kasum oli maksustatav Ameerika Ühendriikides.