In international business, few relationships are as intriguing as the one between telecommunications giant MTN and Nigerian bureaucrats. The more than two-decades-old relationship between MTN and Nigeria has been marked by tax disputes, fines, negotiations, court cases, and compromises.

MTN began operations in Nigeria in August 2001. In 2015, the Nigerian Communications Commission (NCC) slapped it with a staggering $5.2bn (R95bn) fine for failing to disconnect unregistered SIM cards...

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