According to recent reports, the EU Commission is planning to launch a formal investigation into rulings granted by Luxembourg to McDonalds that may have violated EU State aid rules. The rulings involve McDonalds restructuring of its EU operations by moving its European headquarters from the UK to Switzerland with a royalty structure running through a Luxembourg subsidiary. Reportedly, the Luxembourg subsidiary, with just 13 employees, had revenues of EUR 3.7 billion in the period 2009 to 201…