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Internal British American Tobacco documents revealed that illicit trade was both profitable and integral to British American Tobacco operations in the People’s Republic of China over the span of two decades.<ref>Lee K, Collin J. “Key to the future”: British American Tobacco and cigarette smuggling in China. PLoS Med. 2006;3:e228 </ref>  British American Tobacco's involvement in cigarette smuggling in Africa and Lebanon has also been documented. <ref>LeGresley E, Lee K, Muggli ME, Patel P, Collin J, Hurt RD. British American Tobacco and the “insidious impact of illicit trade” in cigarettes across Africa. Tob Control. 2008;17:339-46. </ref><ref>Nakkash R, Lee K. Smuggling as the “key to a combined market”: British American Tobacco in Lebanon. Tob Control. 2008;17:324-31</ref>
 
Internal British American Tobacco documents revealed that illicit trade was both profitable and integral to British American Tobacco operations in the People’s Republic of China over the span of two decades.<ref>Lee K, Collin J. “Key to the future”: British American Tobacco and cigarette smuggling in China. PLoS Med. 2006;3:e228 </ref>  British American Tobacco's involvement in cigarette smuggling in Africa and Lebanon has also been documented. <ref>LeGresley E, Lee K, Muggli ME, Patel P, Collin J, Hurt RD. British American Tobacco and the “insidious impact of illicit trade” in cigarettes across Africa. Tob Control. 2008;17:339-46. </ref><ref>Nakkash R, Lee K. Smuggling as the “key to a combined market”: British American Tobacco in Lebanon. Tob Control. 2008;17:324-31</ref>
  
A 2015 BBC investigation uncovered evidence of bribery when British American Tobacco illegally paid politicians and civil servants in countries in East Africa. <ref name="BAT_BBCsecret">[https://web.archive.org/save/https://www.bbc.com/news/business-34964603 The secret bribes of big tobacco], ''BBC'', November 2015, Accessed 7 September 2018 </ref> Independent further reported British American Tobacco recruited and paid for a union to disrupt production at one of its chief rivals. <ref> [https://web.archive.org/save/http://www.independent.co.uk/news/uk/crime/british-american-tobacco-paid-union-to-disrupt-production-at-one-of-itschief-rivals-whistleblower-a6780011.html British American Tobacco accused of corporate espionage in South Africa], ''Independent'', February 2016, Accessed 18 September 2018 </REF> Emails reveal British American Tobacco made illegal payments to two members and one former member of the World Health Organization's Framework Convention on Tobacco Control. British American Tobacco lobbyist Julie Adell-Owino arranged bribes totalling USD 26,000 for three public officials in Rwanda, Burundi and the Comoros Islands. All three officials were connected to a United Nations effort to reduce the number of tobacco related deaths, the Framework Convention on Tobacco Control. {{r|BAT_BBCsecret}} British-American Tobacco's response to the allegations stated: "The truth is that we do not and will not tolerate corruption, no matter where it takes place."
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A 2015 BBC investigation uncovered evidence of bribery when British American Tobacco illegally paid politicians and civil servants in countries in East Africa. <ref name="BAT_BBCsecret">[https://www.bbc.com/news/business-34964603 The secret bribes of big tobacco], ''BBC'', November 2015, Accessed 7 September 2018 </ref> Independent further reported British American Tobacco recruited and paid for a union to disrupt production at one of its chief rivals. <ref> [http://www.independent.co.uk/news/uk/crime/british-american-tobacco-paid-union-to-disrupt-production-at-one-of-itschief-rivals-whistleblower-a6780011.html British American Tobacco accused of corporate espionage in South Africa], ''Independent'', February 2016, Accessed 18 September 2018 </REF> Emails reveal British American Tobacco made illegal payments to two members and one former member of the World Health Organization's Framework Convention on Tobacco Control. British American Tobacco lobbyist Julie Adell-Owino arranged bribes totalling USD 26,000 for three public officials in Rwanda, Burundi and the Comoros Islands. All three officials were connected to a United Nations effort to reduce the number of tobacco related deaths, the Framework Convention on Tobacco Control. {{r|BAT_BBCsecret}} British-American Tobacco's response to the allegations stated: "The truth is that we do not and will not tolerate corruption, no matter where it takes place."
  
But the evidence, as presented, looks damning. <ref>[https://web.archive.org/save/http://www.forbes.com/sites/jwebb/2015/12/01/an-exceptional-insight-into-commercial-bribery-practices-at-british-american-tobacco/ An exceptional insight into commercial bribery practices at British American Tobacco], ''Forbes'', December 2015, Accessed 21 September 2018 </REF> In 2016, lawyers investigating bribery and corruption allegations were urged to expand their investigation after fresh international accusations emerged. According to court documents seen by The Independent, two former police officers working for private corporate investigation companies paid cash to South African law enforcement officials to disrupt British American Tobacco’s competitors’ business operations. <ref>[https://web.archive.org/save/http://www.independent.co.uk/news/world/africa/british-american-tobacco-accused-of-corporate-espionage-in-southafrica-a6900731.html British American Tobacco accused of corporate espionage in South Africa], ''Independent'', 28 February 2016, 14 Accessed 8 September 2018 </REF>
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But the evidence, as presented, looks damning. <ref>[http://www.forbes.com/sites/jwebb/2015/12/01/an-exceptional-insight-into-commercial-bribery-practices-at-british-american-tobacco/ An exceptional insight into commercial bribery practices at British American Tobacco], ''Forbes'', December 2015, Accessed 21 September 2018 </REF> In 2016, lawyers investigating bribery and corruption allegations were urged to expand their investigation after fresh international accusations emerged. According to court documents seen by The Independent, two former police officers working for private corporate investigation companies paid cash to South African law enforcement officials to disrupt British American Tobacco’s competitors’ business operations. <ref>[http://www.independent.co.uk/news/world/africa/british-american-tobacco-accused-of-corporate-espionage-in-southafrica-a6900731.html British American Tobacco accused of corporate espionage in South Africa], ''Independent'', 28 February 2016, 14 Accessed 8 September 2018 </REF>
  
The South African Revenue Service says it is owed R 143 million by the local arm of British American Tobacco as a result of tax fraud and evasion. <ref> [https://web.archive.org/save/https://www.timeslive.co.za/news/south-africa/2019-04-07-sars-faces-off-with-british-american-tobacco-over-r143m-tax-bill/ Sars faces off with British American Tobacco over R143m tax bill], ''Times Live'', 7 April 2019, Accessed 12 April 2019 </ref> In 2014, South African subsidiary British American Tobacco Zimbabwe (Batz) was under scrutiny from SARS who has unearthed errant and illegal behavior on the part of the company. <ref>[https://web.archive.org/save/https://www.theindependent.co.zw/2014/06/06/bat-faces-fresh-espionage-allegations/ BAT faces fresh espionage allegations], ''The Independent in Business'', 6 June 2014, Accessed 28 January 2019 </ref>
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The South African Revenue Service says it is owed R 143 million by the local arm of British American Tobacco as a result of tax fraud and evasion. <ref> [https://www.timeslive.co.za/news/south-africa/2019-04-07-sars-faces-off-with-british-american-tobacco-over-r143m-tax-bill/ Sars faces off with British American Tobacco over R143m tax bill], ''Times Live'', 7 April 2019, Accessed 12 April 2019 </ref> In 2014, South African subsidiary British American Tobacco Zimbabwe (Batz) was under scrutiny from SARS who has unearthed errant and illegal behavior on the part of the company. <ref>[https://www.theindependent.co.zw/2014/06/06/bat-faces-fresh-espionage-allegations/ BAT faces fresh espionage allegations], ''The Independent in Business'', 6 June 2014, Accessed 28 January 2019 </ref>
  
 
===Political Spending===
 
===Political Spending===

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