McDonald's clarified this in a submission requesting a second ruling, insisting that Luxembourg should nevertheless exempt the profits not taxed in the US from taxation in Luxembourg.
Ettevõtja McDonald's selgitas seda ettepanekus, millega taotles teise otsuse tegemist, nõudes, et Luksemburg peaks siiski andma Ameerika Ühendriikides maksustamata kasumile Luksemburgis maksuvabastuse.