In this second tax dodge, SABMiller’s African and Indian subsidiaries pay whopping ‘management service fees’ to sister companies, mostly in Switzerland. Once again, the profits get made, and the taxes get paid, in a tax haven rather than the developing country where the beer was produced and sold. A SABMiller employee at the Swiss office address that receives millions of pounds each year from Africa for management services told us. The company admits that these payments are routed through tax haven companies, which contract out the services to other companies elsewhere

The company admits that these payments are routed through tax haven companies, which contract out the services to other companies elsewhere.

Estimated tax loss in Africa and India: £9.5 million.

How would you ship goods from South Africa to Ghana? Any geography student would tell you to turn right from the Cape and head up Africa’s west coast.

And that’s what happens to the raw materials Accra brewery, Ghana, imports from South Africa. But for some reason, all the paperwork takes place on the tiny island of Mauritius, 5000 miles away in the Indian Ocean. Could it be because Mauritius has such lovely beaches? Or maybe it’s because it’s a well known tax haven.

Estimated tax loss in Ghana: up to £670,000

In this final dodge, Accra Brewery borrowed money from Mauritian subsidiary MUBEX. By offsetting interest payments against tax, less tax is paid in Ghana.

Estimated tax loss in Ghana £76,000