I've looked into how McDonalds franchises work before and have learned about money laundering from Breaking Bad: how would using a franchise make sense? McDonalds (and most other franchise businesses) run very tight ships with stock (and marketing): if a business sells 100 burgers McDonalds is going to know, it seems that if suspicions were ever aroused with this McDonalds all the IRS (or whatever the french tax authority is called) would need to do is talk to McDonalds and compare what the franchise reports to McDonalds vs. what their accounts show?