01126nam a2200109   4500100001400000245007700014260004100091300000800132520072400140650003800864856011400902  aMayah, E.  aInvestigation: How MTN Ships Billions Abroad, Paying Less Tax in Nigeria  aNigeriabPremium Times Nigeriac2015  a6p.  aThis is an investigation in which a South African company MTN operating in Nigeria is alleged to have siphoned out millions of naira to evade tax. The revelations that it has routinely been shipping billions of naira overseas to avoid paying its fair share of tax in Nigeria caused an outcry in Nigeria after an 11-month-long investigation by PREMIUM TIMES reveals that MTN has been running circles around Nigerian revenue authorities using a complex but noxious tax avoidance scheme called Transfer Pricing. The red flag was raised the moment our investigations showed that MTN Nigeria has been making payments to two overseas companies – MTN Dubai and MTN International in Mauritius – both located in tax havens.   aOffshore, Tax Evasion, Tax Havens  uiffoadatabase.trustafrica.org/iff/INVESTIGATION How MTN ships billions abroad, paying less tax in Nigeria.pdf