Gabanatlhong, Bathusi; Garcia-Bernardo, Javier; Iyika, … - 2022
operating in Nigeria vis-à-vis related parties in other jurisdictions. The data provides a breakdown of these intra … multinationals to shift profits out of Nigeria and estimate their relative importance. We find that profits reported in Nigeria are … profits in Nigeria. Payments for services and fees, royalties, and interest going from Nigerian companies to affiliates in low …