Bribery and Corruption Casebook: The View from Under the Table

CHAPTER 15

In Bed with the Tax Man

HANIF HABIB

Van Hoover earned a bachelor of commerce degree in India, majoring in accounting and finance. He worked for a number of private companies in his home country before moving to Tanzania. The high cost of living and unemployment in India prompted a number of human resource agencies to seek recruits among educated Indian workers for overseas clients, and Tanzanian companies were common recruiters. Hoover was married and had a three-year-old son when he moved to Tanzania at the age of 35 to accept the position of financial controller for Amuse Business Machines Limited.

Sam, Deen and Sophia Najuma were the directors and primary shareholders of Amuse Business Machines Limited. They were also siblings who came from one of the most affluent families in Tanzania. The Najumas were known for their wealth — and for not having to work very hard to earn it. They were also known for their “crooked minds” and ability to use their money to get out of various scrapes. The family enjoyed a high-profile social life and squandered money in nearly every possible way.

Amuse Business Machines Limited (Amuse) was a private legal entity based in Dar es Salaam, Tanzania. The company’s primary activities were importing office equipment (computers, photocopiers, fax machines, specialized office machinery, etc.) from the United Kingdom, Japan, the United States, Norway and Germany and selling it in Tanzania to large organizations. The Najumas had incorporated ...