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  <leader>01170nam a2200133   4500</leader>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Mayah, E.</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Investigation: How MTN Ships Billions Abroad, Paying Less Tax in Nigeria</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Nigeria</subfield>
    <subfield code="b">Premium Times Nigeria</subfield>
    <subfield code="c">2015</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">6p.</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">This 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 &#x2013; MTN Dubai and MTN International in Mauritius &#x2013; both located in tax havens. </subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Offshore, Tax Evasion, Tax Havens</subfield>
  </datafield>
  <datafield tag="856" ind1=" " ind2=" ">
    <subfield code="u">iffoadatabase.trustafrica.org/iff/INVESTIGATION How MTN ships billions abroad, paying less tax in Nigeria.pdf</subfield>
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    <subfield code="c">CF</subfield>
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    <subfield code="c">893</subfield>
    <subfield code="d">893</subfield>
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