(Bloomberg) Microsoft Corp., the world’s biggest software maker, is among companies embroiled in a European Union inquiry into Luxembourg’s tax treatment of multinational firms, according to three people familiar with the EU’s review.

The European Commission has quizzed Luxembourg about how it taxes Microsoft’s intellectual property, said one of the people, who asked not to be identified because the matter is private. Competition regulators also asked questions about McDonald’s Corp.’s taxes in Luxembourg, two of the people said. Amazon.com Inc.’s tax affairs there are also being looked at, the Financial Times reported Thursday, citing an EU official.

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