This report presents a case study of Nigeria Liquefied Natural Gas Company (NLNG), Nigeria’s largest gas production facility, and examines the way in which its foreign shareholders – Shell (UK/Netherlands), Total (France) and Eni (Italy) – benefit from excessively generous tax breaks provided by the Nigerian government. The report sets out the implications of these tax breaks, including the potentially lost tax that could otherwise be used to support Nigeria’s public services. Nigeria Liquefied Natural Gas Company (NLNG), the joint venture in which these companies have a majority stake (51%), has been awarded a 10-year tax holiday thanks to the NLNG Act...This special law has resulted in NLNG paying zero taxes for a total period of 12 years: ten years because of the tax break and two further years because of unused tax benefits built up during the 10 years of the tax break. In this report, SOMO has calculated that the total potential lost tax to the Nigerian government amounts to a staggering US$ 3.3 billion...‡Given their corporate responsibility to provide revenue transparency, it is demanded from Shell, Total and Eni to publicly disclose information on sales, the number of employees, profits made and taxes paid in Nigeria, in line with the country by country reporting template proposed as part of the base erosion and profit shifting (BEPS) process...