The impact of profit shifting varies dramatically between countries. If the Nigerian government had additional revenue equivalent to tax revenue lost from profit shifting: 500,000 more Nigerians would have access to clean water, 800,000 more Nigerians would have access to basic sanitation, 150,000 children would be able to go to school each day, 11 more children would survive each day (totalling 4,063 children each year)
European countries tax corporate profits shifted to their jurisdictions at relatively low rates. Coverage of essential social and economic rights in European countries is almost universal. Therefore, their populations do not gain much in terms of essential rights from shifted profits from Nigeria.