Rapport Action Aid

Leaking revenue How a big tax break to European gas companies has cost Nigeria billions Photo: ActionAid/Nigeria Acknowledgements ActionAid would like to thank the The Centre for Research on Multinational Corporations (SOMO) who conducted the research on which this ActionAid briefing is based. The details of SOMO’s research, which ActionAid endorses, can be found in “How Shell, Total and Eni benefit from tax breaks in Nigeria’s gas industry - The case of Nigeria Liquefied Natural Gas Company 1 (NLNG, from now on: “the Consortium”)”. This briefing also builds on ActionAid’s previous research on economic governance particularly, 2 34 ‘Give us a break’,‘Race to the bottom’,‘Elephant in the room – how to finance our future’ and ActionAid’s recent report ‘The West African Giveaway: Use and Abuse of Corporate Tax 5 Incentives in ECOWAS’.