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British American Tobacco is one of the leading, multi-category consumer goods companies. It employs over 85,000 people, with market leadership in over 55 countries and factories in 42. Its strategic portfolio is made up of its global cigarette brands and an increasing range of potentially reduced-risk products, comprising vapour and tobacco heating products, as well as oral tobacco and nicotine products such as moist snuff and snus. <REF>British American Tobacco, [https://web.archive.org/save/http://www.bat.com/group/sites/UK__9D9KCY.nsf/vwPagesWebLive/DOAWURBD News Release British American Tobacco underlines commitment to transforming tobacco in latest Group reports], March 2018, Accessed 11 September 2018 </REF> <ref>British American Tobacco, [https://web.archive.org/save/https://www.bat.com/oneweb/framework.nsf/F/MB3?opendocument Business Principles and Framework for CSR], Accessed March 2022 </ref>
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British American Tobacco is one of the leading, multi-category consumer goods companies. It employs over 55,000 people, with market leadership in over 55 countries and factories in 42. Its strategic portfolio is made up of its global cigarette brands and an increasing range of potentially reduced-risk products, comprising vapour and tobacco heating products, as well as oral tobacco and nicotine products such as moist snuff and snus. <REF>British American Tobacco, [https://web.archive.org/save/http://www.bat.com/group/sites/UK__9D9KCY.nsf/vwPagesWebLive/DOAWURBD News Release British American Tobacco underlines commitment to transforming tobacco in latest Group reports], March 2018, Accessed 11 September 2018 </REF>
  
 
==Company Overview==
 
==Company Overview==
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c 2017. </ref> British American Tobacco has a strong presence in Lausanne, Switzerland and at cigarette factory at Boncourt, canton Jura. <ref> [https://web.archive.org/save/https://www.swissinfo.ch/eng/politics/lobbying_switzerland--the-land-of-the-tobacco-industry/44449446 Switzerland: the land of the tobacco industry], ''Swissinfo.ch'', 3 October 2018, Accessed 14 April 2019 </ref> In 2019, British American Tobacco reported a revenue increase by 5.7 percent to GBP 25,877 million. {{r|BAT_YE_2019|p=2}} At the May 2020 AGM, shareholders signaled their discontent at the annual meeting by narrowly voting against an advisory vote on compensation for the company’s executives. A preliminary result of the votes indicated that about 51% of shareholders voted against the advisory, while 49 percent voted for it. <ref>[https://web.archive.org/save/https://www.richmond.com/business/altria-shareholders-narrowly-reject-advisory-vote-on-executive-compensation-new-ceo-says-he-likes-the/article_6cb62c34-226e-5d77-8981-d7cfb87e81e5.html Altria shareholders narrowly reject advisory vote on executive compensation; new CEO says he likes the way company is positioned], ''Richmond'', 14 May 2020, 19 June 2020</ref>  
 
c 2017. </ref> British American Tobacco has a strong presence in Lausanne, Switzerland and at cigarette factory at Boncourt, canton Jura. <ref> [https://web.archive.org/save/https://www.swissinfo.ch/eng/politics/lobbying_switzerland--the-land-of-the-tobacco-industry/44449446 Switzerland: the land of the tobacco industry], ''Swissinfo.ch'', 3 October 2018, Accessed 14 April 2019 </ref> In 2019, British American Tobacco reported a revenue increase by 5.7 percent to GBP 25,877 million. {{r|BAT_YE_2019|p=2}} At the May 2020 AGM, shareholders signaled their discontent at the annual meeting by narrowly voting against an advisory vote on compensation for the company’s executives. A preliminary result of the votes indicated that about 51% of shareholders voted against the advisory, while 49 percent voted for it. <ref>[https://web.archive.org/save/https://www.richmond.com/business/altria-shareholders-narrowly-reject-advisory-vote-on-executive-compensation-new-ceo-says-he-likes-the/article_6cb62c34-226e-5d77-8981-d7cfb87e81e5.html Altria shareholders narrowly reject advisory vote on executive compensation; new CEO says he likes the way company is positioned], ''Richmond'', 14 May 2020, 19 June 2020</ref>  
  
In April 2021, more than 38 percent of British American Tobacco shareholders opposed the directors’ remuneration report after CEO Jack Bowles received a 3 per cent increase in his salary to GBP 1.3 million, following a 9.5 per cent rise the year before. <ref>[https://web.archive.org/save/https://www.thetimes.co.uk/article/executive-pay-row-sparks-bat-shareholder-revolt-wwx9kp8zs Executive pay row sparks BAT shareholder revolt], ''The Times'', 29 April 2021, Accessed 10 May 2021 </ref>
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In April 2021, more than 38 percent of BAT shareholders opposed the directors’ remuneration report after CEO Jack Bowles received a 3 per cent increase in his salary to GBP 1.3 million, following a 9.5 per cent rise the year before. <ref>[https://web.archive.org/save/https://www.thetimes.co.uk/article/executive-pay-row-sparks-bat-shareholder-revolt-wwx9kp8zs Executive pay row sparks BAT shareholder revolt], ''The Times'', 29 April 2021, Accessed 10 May 2021 </ref>  
 
 
In 2021, British American Tobacco announced that it plans to save 1 billion pounds through an efficiency project called “Quantum” and business simplification program for the next three years. <ref>[https://web.archive.org/save/https://www.theinvestor.co.kr/view.php?ud=20200330000891 BAT unveils new corporate strategy], The Investor, 30 March 2020, Accessed 11 May 2022 </ref>
 
  
 
===Key Executives===
 
===Key Executives===
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|Jerry was appointed Director, Legal and External Affairs and General Counsel in May 2015, having joined the Management Board as Group Corporate and Regulatory Affairs Director in January 2015. He has been with the Group for over 15 years and has held a number of roles in Legal. Jerry was Regional General Counsel, Asia-Pacific from 2010 to 2014, before becoming Assistant General Counsel – Corporate and Commercial. Jerry was a member of the Board of Reynolds American Inc. (RAI) from February 2016 until the acquisition of RAI in July 2017.<ref name="BAT_our_leadership_team">British American Tobacco website, [https://web.archive.org/save/https://www.bat.com/group/sites/UK__9D9KCY.nsf/vwPagesWebLive/DOBB9HZA Management Board], Accessed 18 June 2021 </REF>
 
|Jerry was appointed Director, Legal and External Affairs and General Counsel in May 2015, having joined the Management Board as Group Corporate and Regulatory Affairs Director in January 2015. He has been with the Group for over 15 years and has held a number of roles in Legal. Jerry was Regional General Counsel, Asia-Pacific from 2010 to 2014, before becoming Assistant General Counsel – Corporate and Commercial. Jerry was a member of the Board of Reynolds American Inc. (RAI) from February 2016 until the acquisition of RAI in July 2017.<ref name="BAT_our_leadership_team">British American Tobacco website, [https://web.archive.org/save/https://www.bat.com/group/sites/UK__9D9KCY.nsf/vwPagesWebLive/DOBB9HZA Management Board], Accessed 18 June 2021 </REF>
 
|-
 
|-
|Javed Iqbal
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|Marina Bellini
 
|Director, Digital and Information
 
|Director, Digital and Information
|Javed joined BAT as a Management Trainee in 1996 and have held several roles across the BAT world – most recently as the Area Director for Middle East, South Asia and North Africa. <ref name="BAT_our_leadership_team"/>
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|Marina was appointed to a new role on the Management Board – Director, Digital and Information – in January 2019. This role is responsible for driving digital transformation across the Group and further enhancing the Group’s digital consumer experience capabilities. Marina joined British American Tobacco as Chief Information Officer (CIO) in 2018 having previously served as Global CIO and Global Business Services SVP at Anheuser-Busch InBev, where she was responsible for information technology transformation, including consumer digital marketing. <ref name="BAT_our_leadership_team"/>
 
|-
 
|-
 
|Luciano Comin
 
|Luciano Comin
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| Non-Executive Director
 
| Non-Executive Director
 
| Sue was appointed to the Board of British American Tobacco p.l.c. as a Non-Executive Director in February 2015. She is a member of the Nominations and Remuneration Committees.<ref name="BAT_our_leadership_team"/>
 
| Sue was appointed to the Board of British American Tobacco p.l.c. as a Non-Executive Director in February 2015. She is a member of the Nominations and Remuneration Committees.<ref name="BAT_our_leadership_team"/>
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|-
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| Dr. Marion Helmes
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| Non-Executive Director
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| Marion joined the Board of British American Tobacco p.l.c. as a Non-Executive Director on 1 August 2016. She is a member of the Nominations and Remuneration Committees.<ref name="BAT_our_leadership_team"/>
 
|-
 
|-
 
| Holly Keller Koeppel
 
| Holly Keller Koeppel
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| Non-executive Director
 
| Non-executive Director
 
| Darrell was appointed to the Board of British American Tobacco p.l.c. as a Non-Executive Director on 7 December 2020. He is a member of the Audit and Nominations Committees.<ref name="BAT_our_leadership_team"/>
 
| Darrell was appointed to the Board of British American Tobacco p.l.c. as a Non-Executive Director on 7 December 2020. He is a member of the Audit and Nominations Committees.<ref name="BAT_our_leadership_team"/>
|-
 
|Krishnan “Kandy” Anand
 
|Non-executive Director
 
|Krishnan “Kandy” Anand joined the Board of BAT as an independent Non-Executive Director and member of the Nominations and Remuneration Committees, effective from 14 February 2022. <ref>British American Tobacco, [https://web.archive.org/save/https://www.google.com/url?q=https://www.bat.com/group/sites/UK__9D9KCY.nsf/vwPagesWebLive/DOCBHQ63&sa=D&source=docs&ust=1646605270723931&usg=AOvVaw1Hn8oHW-1LUAu2E5md6jMo Watch: 2021 results highlights animation], 11 February 2022, Accessed 6 March 2022</ref>
 
 
|-
 
|-
 
|}
 
|}
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BRITISH AMERICAN TOBACCO p.l.c., [https://web.archive.org/save/https://www.bat.com/group/sites/UK__9D9KCY.nsf/vwPagesWebLive/DOBYAP42/$file/FY_2020_Presentation_Slides.pdf British American Tobacco], 17 February 2021, p.1, Accessed 9 April 2021 </ref>
 
BRITISH AMERICAN TOBACCO p.l.c., [https://web.archive.org/save/https://www.bat.com/group/sites/UK__9D9KCY.nsf/vwPagesWebLive/DOBYAP42/$file/FY_2020_Presentation_Slides.pdf British American Tobacco], 17 February 2021, p.1, Accessed 9 April 2021 </ref>
 
! 2019 {{r|BAT_YE_2019|p=2}}
 
! 2019 {{r|BAT_YE_2019|p=2}}
! 2018{{r|BAT_YE_2019|p=2}}
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! 2018 <ref>Preliminary Announcement - Year Ended 31 December 2018, [https://www.bat.com/group/sites/uk__9d9kcy.nsf/vwPagesWebLive/DO72TJQU/$FILE/medMDB9SPKL.pdf?openelement British American Tobacco], Accessed 19 March 2019 </REF>
 
! 2017 {{r|BAT_AR_2017|p=217}}
 
! 2017 {{r|BAT_AR_2017|p=217}}
 
! 2016 {{r|BAT_AR_2017|p=217}}
 
! 2016 {{r|BAT_AR_2017|p=217}}
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===Combustible Tobacco Products===
 
===Combustible Tobacco Products===
 
British American Tobacco's share of the cigarette market has been largely driven by five global brands – Dunhill, Kent, Lucky Strike, Pall Mall and Rothmans.{{r|BAT_websiteP}} At the end of 2018, British American Tobacco had 47 manufacturing facilities producing cigarettes around the world. <ref>[https://web.archive.org/save/https://www.bat.com/group/sites/UK__9D9KCY.nsf/vwPagesWebLive/DO52AEAY Manufacturing], British American Tobacco website, Accessed 3 May 2019 </ref>
 
British American Tobacco's share of the cigarette market has been largely driven by five global brands – Dunhill, Kent, Lucky Strike, Pall Mall and Rothmans.{{r|BAT_websiteP}} At the end of 2018, British American Tobacco had 47 manufacturing facilities producing cigarettes around the world. <ref>[https://web.archive.org/save/https://www.bat.com/group/sites/UK__9D9KCY.nsf/vwPagesWebLive/DO52AEAY Manufacturing], British American Tobacco website, Accessed 3 May 2019 </ref>
 
===Strategic Portfolio===
 
British American Tobacco's key brands in both the combustible and non-combustible categories are marketed under the banner of "Strategic Portfolio". It consists of:
 
*Non-Combustibles: All brands within New Categories and the strategic traditional oral brands in moist and snus.
 
*Combustibles: Dunhill, Kent, Lucky Strike, Pall Mall, Rothmans, Newport (U.S.), Natural American Spirit (U.S.), Camel (U.S.). <ref>British American Tobacco, [https://web.archive.org/save/https://www.bat.com/group/sites/UK__9D9KCY.nsf/vwPagesWebLive/DOAWWGJT/$file/BAT_Combined_Performance_and_ESG_Summary_2021.pdf], March 2022, p.14, Accessed 21 March 2022</ref>
 
  
 
===Vapour Products===
 
===Vapour Products===
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The U.S. Food & Drug Administration announced that, for the first time, it has authorized the marketing of products through the modified risk tobacco product pathway. The authorizations are for eight Swedish Match USA, Inc. snus smokeless tobacco products sold under the “General” brand name. The action further authorized the manufacturer to market these specific products with the claim “Using General Snus instead of cigarettes puts you at a lower risk of mouth cancer, heart disease, lung cancer, stroke, emphysema, and chronic bronchitis.”<ref>FDA website, [https://web.archive.org/save/https://www.fda.gov/news-events/press-announcements/fda-grants-first-ever-modified-risk-orders-eight-smokeless-tobacco-products FDA grants first-ever modified risk orders to eight smokeless tobacco products], 22 October 2019,  Accessed 26 November 2019 </ref>
 
The U.S. Food & Drug Administration announced that, for the first time, it has authorized the marketing of products through the modified risk tobacco product pathway. The authorizations are for eight Swedish Match USA, Inc. snus smokeless tobacco products sold under the “General” brand name. The action further authorized the manufacturer to market these specific products with the claim “Using General Snus instead of cigarettes puts you at a lower risk of mouth cancer, heart disease, lung cancer, stroke, emphysema, and chronic bronchitis.”<ref>FDA website, [https://web.archive.org/save/https://www.fda.gov/news-events/press-announcements/fda-grants-first-ever-modified-risk-orders-eight-smokeless-tobacco-products FDA grants first-ever modified risk orders to eight smokeless tobacco products], 22 October 2019,  Accessed 26 November 2019 </ref>
  
===Heated Cigarettes and E-cigarettes===
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===Heated Cigarettes===
 
 
BAT reported the total number of so-called “non-combustible” users globally grew from 13.5 million to 18.3 million, the company’s strongest performance to date. So-called “non-combustible products” account for 12.4% of the company’s revenue.<ref> British American Tobacco, [https://web.archive.org/save/https://www.bat.com/group/sites/UK__9D9KCY.nsf/vwPagesWebLive/DOCBHNUZ Watch: 2021 results highlights animation
 
], 11 February 2022, Accessed 6 March 2022 </ref>
 
 
 
Vuse  won at the Product of the Year awards in the 'Vape & Heated Tobacco Products' category for its the Vuse ePod2.  BAT’s Velo landed top prize in the 'Nicotine Pouches' section. Velo and Vuse were voted winners in a survey of almost 10,000 consumers and a panel of experts.<ref>[https://web.archive.org/save/https://www.marketscreener.com/quote/stock/BRITISH-AMERICAN-TOBACCO-4001163/news/British-American-Tobacco-Double-win-at-Product-of-the-Year-awards-39543968/ British American Tobacco : Double win at Product of the Year awards], ''Market Screener'', 2 February 2022, Accessed 6 March 2022 </ref>
 
  
 
British American Tobacco launched the new glo hyper X2 in Tokyo, Japan. <ref> Convenience store, [https://www.conveniencestore.co.uk/products/bat-launches-new-glo-hyper-x2/669718.article BAT launches new glo hyper x2], 21 July 2022, Accessed 19 August 2022 </ref> BAT Rothmans launched the new tobacco heating product Glo Pro Slim in South Korea. <ref>[http://web.archive.org/save/http://m.koreaherald.com/amp/view.php?ud=20210927000842 BAT unveils glo pro slim in Korea], ''Korea Herald'', 27 September 2021, Accessed 1 October 2021 </ref>  
 
British American Tobacco launched the new glo hyper X2 in Tokyo, Japan. <ref> Convenience store, [https://www.conveniencestore.co.uk/products/bat-launches-new-glo-hyper-x2/669718.article BAT launches new glo hyper x2], 21 July 2022, Accessed 19 August 2022 </ref> BAT Rothmans launched the new tobacco heating product Glo Pro Slim in South Korea. <ref>[http://web.archive.org/save/http://m.koreaherald.com/amp/view.php?ud=20210927000842 BAT unveils glo pro slim in Korea], ''Korea Herald'', 27 September 2021, Accessed 1 October 2021 </ref>  
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In April 2018, Rolling Stone Magazine profiled several British American Tobacco sponsored events around Italy that have been used to promote glo by continuing to build an association with fashion, music, technology, and partying. <ref>[https://web.archive.org/save/https://www.rollingstone.it/pop-life/news-rrstyle/glo-live-lopening-party-della-mostra-torinese/407962/ Glo live, l’opening party della mostra torinese], ''The Rolling Stone'', April 2018, Accessed 8 November 2018 </REF> In September 2018, British American Tobacco launched glo in Ukraine. <ref> [https://web.archive.org/save/https://www.vapingpost.com/2018/09/25/bat-launches-glo-in-ukraine/ BAT Launches Glo in Ukraine], ''Vaping Post'', September 2018, Accessed 8 November 2018 </REF> British American Tobacco launched new liquid-type e-cigarette Glo Sens in South Korea. <ref>[https://web.archive.org/save/http://www.theinvestor.co.kr/view.php?ud=20190813000662 BAT launches liquid-type e-cigarette Glo Sens in Korea], ''The Investor'', 13 August 2019, Accessed 12 September 2019 </ref> The company says it will launch two new tobacco heating products in Japan under its glo brand. <ref> [https://web.archive.org/save/https://in.reuters.com/article/britishamericantobacco-products/bat-launches-more-vaping-products-in-japan-to-take-on-philip-morris-idINL3N25V32S BAT launches more vaping products in Japan to take on Philip Morris], ''Reuters'', 4 September 2019, Accessed 12 September 2019 </ref> The new products, glo pro and glo nano, feature new heating technologies, slimmer sizes and will be available in Japan from October 2019. <ref> [https://japantoday.com/category/business/bat-launches-more-vaping-products-in-japan-to-take-on-philip-morris BAT launches more vaping products in Japan to take on Philip Morris], ''Japan Today'', 6 September 2019, Accessed 12 August 2019 </ref> As of November 2019, 60,000 people use heated glo products in the Czech Republic. <ref>[https://web.archive.org/save/https://www.investicniweb.cz/news-bat-zahrivane-produkty-glo-v-crvyuziva-uz-60-tisic-lidi/ BAT: Zahřívané produkty glo v ČR využívá už 60 tisíc lidí], ''Investicni web'', 10 December 2019, Accessed 15 December 2019</ref>
 
In April 2018, Rolling Stone Magazine profiled several British American Tobacco sponsored events around Italy that have been used to promote glo by continuing to build an association with fashion, music, technology, and partying. <ref>[https://web.archive.org/save/https://www.rollingstone.it/pop-life/news-rrstyle/glo-live-lopening-party-della-mostra-torinese/407962/ Glo live, l’opening party della mostra torinese], ''The Rolling Stone'', April 2018, Accessed 8 November 2018 </REF> In September 2018, British American Tobacco launched glo in Ukraine. <ref> [https://web.archive.org/save/https://www.vapingpost.com/2018/09/25/bat-launches-glo-in-ukraine/ BAT Launches Glo in Ukraine], ''Vaping Post'', September 2018, Accessed 8 November 2018 </REF> British American Tobacco launched new liquid-type e-cigarette Glo Sens in South Korea. <ref>[https://web.archive.org/save/http://www.theinvestor.co.kr/view.php?ud=20190813000662 BAT launches liquid-type e-cigarette Glo Sens in Korea], ''The Investor'', 13 August 2019, Accessed 12 September 2019 </ref> The company says it will launch two new tobacco heating products in Japan under its glo brand. <ref> [https://web.archive.org/save/https://in.reuters.com/article/britishamericantobacco-products/bat-launches-more-vaping-products-in-japan-to-take-on-philip-morris-idINL3N25V32S BAT launches more vaping products in Japan to take on Philip Morris], ''Reuters'', 4 September 2019, Accessed 12 September 2019 </ref> The new products, glo pro and glo nano, feature new heating technologies, slimmer sizes and will be available in Japan from October 2019. <ref> [https://japantoday.com/category/business/bat-launches-more-vaping-products-in-japan-to-take-on-philip-morris BAT launches more vaping products in Japan to take on Philip Morris], ''Japan Today'', 6 September 2019, Accessed 12 August 2019 </ref> As of November 2019, 60,000 people use heated glo products in the Czech Republic. <ref>[https://web.archive.org/save/https://www.investicniweb.cz/news-bat-zahrivane-produkty-glo-v-crvyuziva-uz-60-tisic-lidi/ BAT: Zahřívané produkty glo v ČR využívá už 60 tisíc lidí], ''Investicni web'', 10 December 2019, Accessed 15 December 2019</ref>
  
In a press release from December 2018, British American Tobacco announced it is introducing a new vaping device in the United Kingdom market, called "iSwitch". In December 2018, Vype ePen 3 launched in New Zealand. <ref>[https://web.archive.org/save/http://www.voxy.co.nz/lifestyle/5/328235 Vype ePen 3 launches in New Zealand - BAT NZ], ''Voxy'', 11 December 2018, Accessed 18 December 2018 </ref> In 2020, British American Tobacco is getting ready to introduce the product in the Czech Republic. <ref>[https://web.archive.org/save/https://www.irozhlas.cz/ekonomika/cigarety-philip-morris-zahrivany-tabak-tabakove-vyrobky_2001151919_tzr Tabákový byznys: Češi kupují víc výrobků na zahřívaný tabák, spotřeba klasických cigaret klesá], ''irozhlas'', 15 January 2020, Accessed 19 February 2020 </ref>  In 2019, British American Tobacco New Zealand launched Vype in New Zealand. <ref> Tobacco Control, [https://web.archive.org/save/https://tobaccocontrol.bmj.com/content/early/2019/07/16/tobaccocontrol-2019-054967.info BAT(NZ) draws on cigarette marketing tactics to launch Vype in New Zealand], 17 July 2019, Accessed 12 August 2019 </ref> British American Tobacco is set to introduce nicotine snus pouches in Kenya. <ref> [https://web.archive.org/save/https://www.capitalfm.co.ke/business/2019/07/bat-to-launch-smoke-free-cigarrettes-in-kenya/BAT to launch smoke-free cigarettes in Kenya], ''Capital FM'', 19 July 2019, Accessed 9 August 2019 </ref> The Vype ePod won best e-cigarette at the 2020 Product of the Year Awards in the United Kingdom, for the second consecutive year. <ref>[https://web.archive.org/save/http://www.retailtimes.co.uk/vype-epod-wins-product-of-the-year-2020/ Vype ePod wins Product of the Year 2020], ''Retail Times'', 24 January 2020, Accessed 19 February 2020</ref>
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In a press release from December 2018, British American Tobacco announced it is introducing a new vaping device in the United Kingdom market, called "iSwitch". In December 2018, Vype ePen 3 launched in New Zealand. <ref>[http://www.voxy.co.nz/lifestyle/5/328235 Vype ePen 3 launches in New Zealand - BAT NZ], ''Voxy'', 11 December 2018, Accessed 18 December 2018 </ref> In 2020, British American Tobacco is getting ready to introduce the product in the Czech Republic. <ref>[https://www.irozhlas.cz/ekonomika/cigarety-philip-morris-zahrivany-tabak-tabakove-vyrobky_2001151919_tzr Tabákový byznys: Češi kupují víc výrobků na zahřívaný tabák, spotřeba klasických cigaret klesá], ''irozhlas'', 15 January 2020, Accessed 19 February 2020 </ref> In September 2018, The U.S. Food and Drug Administration determined that British American Tobacco had not produced adequate data to show its Camel smokeless tobacco pouches were a less risky alternative to cigarettes. <ref>[https://www.bloomberg.com/news/articles/2018-09-11/camel-snus-tobacco-pouches-not-seen-as-better-option-for-smokers Yet Another Smoking Alternative Isn't Better for You Than Cigarettes], ''Bloomberg'', September 2018, Accessed 5 September 2018 </REF> In February 2019, British American Tobacco launched Vype iSwitch and Vype iSwitch Maxx with ‘Puretech’ technology that incorporates an ultra-slim stainless steel blade that heats the e-liquid to create vapour. <ref> [https://www.betterretailing.com/bat-launches-vype-iswitch-and-vype-iswitch-maxx BAT launches Vype iSwitch and Vype iSwitch Maxx], ''Better Retailing'', 16 February 2019, Accessed 18 April 2019 </ref> In 2019, British American Tobacco New Zealand launched Vype in New Zealand. <ref> Tobacco Control, [https://tobaccocontrol.bmj.com/content/early/2019/07/16/tobaccocontrol-2019-054967.info BAT(NZ) draws on cigarette marketing tactics to launch Vype in New Zealand], 17 July 2019, Accessed 12 August 2019 </ref> British American Tobacco is set to introduce nicotine snus pouches in Kenya. <ref> [https://www.capitalfm.co.ke/business/2019/07/bat-to-launch-smoke-free-cigarrettes-in-kenya/ BAT to launch smoke-free cigarettes in Kenya], ''Capital FM'', 19 July 2019, Accessed 9 August 2019 </ref> The Vype ePod won best e-cigarette at the 2020 Product of the Year Awards in the United Kingdom, for the second consecutive year. <ref>[http://www.retailtimes.co.uk/vype-epod-wins-product-of-the-year-2020/ Vype ePod wins Product of the Year 2020], ''Retail Times'', 24 January 2020, Accessed 19 February 2020</ref>
  
To date, British American Tobacco published 25 peer-reviewed articles on heated tobacco products. In 2018, the company presented at 24 scientific conferences and external meetings. {{r|BAT_AR2019|p=28}} The company carried out a series of tests tests to prove that its vaping products produce ‘greatly reduced mutagenicity, cytotoxicity and effects on wound healing as compared to cigarette smoke.’ <ref>[https://web.archive.org/save/https://www.eurekalert.org/pub_releases/2019-03/raba-bnv031119.phpBAT's novel vaping product shows minimal toxicity in laboratory tests], ''Eureka'', 12 March 2019, Accessed 14 April 2019 </ref>
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To date, British American Tobacco published 25 peer-reviewed articles on heated tobacco products. In 2018, the company presented at 24 scientific conferences and external meetings. {{r|BAT_AR2019|p=28}} The company carried out a series of tests tests to prove that its vaping products produce ‘greatly reduced mutagenicity, cytotoxicity and effects on wound healing as compared to cigarette smoke.’ <ref>[https://www.eurekalert.org/pub_releases/2019-03/raba-bnv031119.php BAT's novel vaping product shows minimal toxicity in laboratory tests], ''Eureka'', 12 March 2019, Accessed 14 April 2019 </ref>
  
 
===Nicoventures===
 
===Nicoventures===
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===Controversies===
 
===Controversies===
British American Tobacco will continue its operations in Russia, despite the overwhelming global movement to halt operations there in response to the Russian invasion of Ukraine. <ref>[https://web.archive.org/save/https://www.theguardian.com/business/2022/mar/09/british-american-tobacco-continue-selling-cigarettes-russia-rothmans-sanctions British American Tobacco to continue selling cigarettes in Russia], ''The Guardian'', 9 March 2022, Accessed 28 March 2022 </ref> 
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British America nTobacco has been found to be offering “one-time cash benefits to restaurant owners for displaying [illuminated/colored cigarette] advertising materials” in Bangladesh. <ref>[https://web.archive.org/save/https://voicebanglabd24.com/2022/01/05/%E0%A6%89%E0%A6%AA%E0%A6%B9%E0%A6%BE%E0%A6%B0-%E0%A6%93-%E0%A6%AC%E0%A6%BF%E0%A6%AA%E0%A7%81%E0%A6%B2-%E0%A6%85%E0%A6%B0%E0%A7%8D%E0%A6%A5%E0%A7%87%E0%A6%B0-%E0%A6%AC%E0%A6%BF%E0%A6%A8%E0%A6%BF/ উপহার ও বিপুল অর্থের বিনিময়ে চলছে তামাকপণ্যের প্রচারণা], ''Voice of Bangla'', 28 January 2022, Accessed 8 February 2022 </ref>
 
 
British America Tobacco has been found to be offering “one-time cash benefits to restaurant owners for displaying [illuminated/colored cigarette] advertising materials” in Bangladesh. <ref>[https://web.archive.org/save/https://voicebanglabd24.com/2022/01/05/%E0%A6%89%E0%A6%AA%E0%A6%B9%E0%A6%BE%E0%A6%B0-%E0%A6%93-%E0%A6%AC%E0%A6%BF%E0%A6%AA%E0%A7%81%E0%A6%B2-%E0%A6%85%E0%A6%B0%E0%A7%8D%E0%A6%A5%E0%A7%87%E0%A6%B0-%E0%A6%AC%E0%A6%BF%E0%A6%A8%E0%A6%BF/ উপহার ও বিপুল অর্থের বিনিময়ে চলছে তামাকপণ্যের প্রচারণা], ''Voice of Bangla'', 28 January 2022, Accessed 8 February 2022 </ref>
 
  
 
Tobacco workers in North Carolina have called for international solidarity over “union-busting” operations by the British American Tobacco. They have united in the Farm Labour Organising Committee in their campaign for the right to organise and bargain collectively to improve their working and living conditions. <ref>[https://web.archive.org/save/https://morningstaronline.co.uk/article/w/tobacco-farm-workers-fight-british-american-tobacco-union-busting-in-north-carolina Tobacco farm workers fight British American Tobacco's union busting in North Carolina], ''Morning Star'', May 2021, Accessed 11 July 2021</ref>
 
Tobacco workers in North Carolina have called for international solidarity over “union-busting” operations by the British American Tobacco. They have united in the Farm Labour Organising Committee in their campaign for the right to organise and bargain collectively to improve their working and living conditions. <ref>[https://web.archive.org/save/https://morningstaronline.co.uk/article/w/tobacco-farm-workers-fight-british-american-tobacco-union-busting-in-north-carolina Tobacco farm workers fight British American Tobacco's union busting in North Carolina], ''Morning Star'', May 2021, Accessed 11 July 2021</ref>
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===Corporate Social Responsibility===
 
===Corporate Social Responsibility===
  
The Eliminating Child Labor in Tobacco-Growing is a front group for tobacco industry interests under the guise of a corporate social responsibility initiative. Eliminating Child Labor in Tobacco-Growing was co-founded by British American Tobacco and represents an alliance of tobacco companies and growers - led exclusively by members of the tobacco industry. In 2016 every member of the board came from tobacco. <ref>Campaign for Tobacco-Free Kids, [https://web.archive.org/save/https://www.tobaccofreekids.org/press-releases/2018_06_08_iloPRESS RELEASE Campaign for Tobacco-Free Kids Calls on ILO to Finally Sever Ties with Deadly Tobacco Industry], June 2018, Accessed 30 September 2018 </REF> The Organization has close ties to the United Nation's agency for labor, the International Labour Organization. The partnership has been ongoing since 2002 and seeks to eliminate child labor and promote workers’ rights in tobacco-growing communities in Brazil, Malawi, Tanzania, Uganda and Zambia. <ref> [https://web.archive.org/save/https://www.swissinfo.ch/eng/international-geneva_should-the-ilo-maintain-financial-ties-to-the-tobacco-industry-/44506474 Should the ILO maintain financial ties to the tobacco industry?], ''Swiss Info'', October 2018, Accessed 13 September 2018 </REF> In November 2018, the International Labour Organization announced it would no longer rely on tobacco-industry funding for its projects to end child labor and promote workers’ rights in select tobacco growing communities. The International Labour Organization will no longer rely on its public-private partnerships with the tobacco industry to fund projects on addressing child labor and tobacco workers’ rights in the short term. <ref> [https://web.archive.org/save/https://www.devex.com/news/after-3-deferments-ilo-finally-decides-on-tobacco-industry-funded-projects-93820After 3 deferments, ILO finally decides on tobacco industry-funded projects], ''Devex'', November 2018, Accessed 30 November 2018 </ref> In 2018, Eliminating Child Labour in Tobacco Growing provided training and communications to farmers and rural community members to raise awareness of human rights issues, which reached over 134,000 beneficiaries in 2018. {{r|BAT_AR2019|p=30}}
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The [https://www.eclt.org/en Eliminating Child Labor in Tobacco-Growing] is a front group for tobacco industry interests under the guise of a corporate social responsibility initiative. Eliminating Child Labor in Tobacco-Growing was co-founded by British American Tobacco and represents an alliance of tobacco companies and growers - led exclusively by members of the tobacco industry. In 2016 every member of the board came from tobacco. <ref>Campaign for Tobacco-Free Kids, [https://www.tobaccofreekids.org/press-releases/2018_06_08_ilo PRESS RELEASE Campaign for Tobacco-Free Kids Calls on ILO to Finally Sever Ties with Deadly Tobacco Industry], June 2018, Accessed 30 September 2018 </REF> The Organization has close ties to the United Nation's agency for labor, the International Labour Organization. The partnership has been ongoing since 2002 and seeks to eliminate child labor and promote workers’ rights in tobacco-growing communities in Brazil, Malawi, Tanzania, Uganda and Zambia. <ref> [https://www.swissinfo.ch/eng/international-geneva_should-the-ilo-maintain-financial-ties-to-the-tobacco-industry-/44506474 Should the ILO maintain financial ties to the tobacco industry?], ''Swiss Info'', October 2018, Accessed 13 September 2018 </REF> In November 2018, the International Labour Organization announced it would no longer rely on tobacco-industry funding for its projects to end child labor and promote workers’ rights in select tobacco growing communities. The International Labour Organization will no longer rely on its public-private partnerships with the tobacco industry to fund projects on addressing child labor and tobacco workers’ rights in the short term. <ref> [https://www.devex.com/news/after-3-deferments-ilo-finally-decides-on-tobacco-industry-funded-projects-93820 After 3 deferments, ILO finally decides on tobacco industry-funded projects], ''Devex'', November 2018, Accessed 30 November 2018 </ref> In 2018, Eliminating Child Labour in Tobacco Growing provided training and communications to farmers and rural community members to raise awareness of human rights issues, which reached over 134,000 beneficiaries in 2018. {{r|BAT_AR2019|p=30}}
  
 
With the coordination of the Vamos a Andar Foundation and together with Alliance One Tobacco Argentina, BAT carries out the Open Arms Program to collaborate with the prevention of child labor in tobacco areas. <ref> Diario Popular, [https://www.diariopopular.com.ar/general/bat-argentina-adhiere-al-dia-mundial-contra-el-trabajo-infantil-n642988 BAT Argentina adhiere al Día Mundial Contra el Trabajo Infantil], 13 June 2022, Accessed 22 August 2022 </ref>
 
With the coordination of the Vamos a Andar Foundation and together with Alliance One Tobacco Argentina, BAT carries out the Open Arms Program to collaborate with the prevention of child labor in tobacco areas. <ref> Diario Popular, [https://www.diariopopular.com.ar/general/bat-argentina-adhiere-al-dia-mundial-contra-el-trabajo-infantil-n642988 BAT Argentina adhiere al Día Mundial Contra el Trabajo Infantil], 13 June 2022, Accessed 22 August 2022 </ref>
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For its Leisure Monitor 2021, the BAT Foundation for Future Issues surveyed more than 3,000 German citizens between the ages of 18 and 74 about their leisure activities in August 2021. <ref>[https://web.archive.org/save/https://www.zdf.de/nachrichten/panorama/freizeitmonitor-freizeit-2021-100.html Ein Volk der Chiller und Couchsurfer], ''ZDF'', 16 September 2021, Accessed 20 September 2021 </ref>
 
For its Leisure Monitor 2021, the BAT Foundation for Future Issues surveyed more than 3,000 German citizens between the ages of 18 and 74 about their leisure activities in August 2021. <ref>[https://web.archive.org/save/https://www.zdf.de/nachrichten/panorama/freizeitmonitor-freizeit-2021-100.html Ein Volk der Chiller und Couchsurfer], ''ZDF'', 16 September 2021, Accessed 20 September 2021 </ref>
  
In 2019, British American Tobacco announced the roll-out of VerifY, a scheme aimed at ensuring that all retailers of e-cigarettes are aware of their role in the prevention of access to vaping by under-18s. <ref>[https://www.talkingretail.com/news/industry-news/british-american-tobacco-tackles-youth-vaping-26-02-2019/ British American Tobacco tackles youth vaping], ''Talking Retail'', 26 February 2019, Accessed 21 April 2019 </ref> British American Tobacco Bangladesh was amongst 28 companies honored for practising transparency and good governance in their day-to-day operations by the Institute of Chartered Secretaries of Bangladesh, a professional body tasked with developing, promoting and regulating the profession of chartered secretaries, organised the awards. British American Tobacco Bangladesh won the gold award in the manufacturing category. <ref>[https://web.archive.org/save/https://www.thedailystar.net/business/news/improve-corporate-governance-1659280 Improve corporate governance], The ''Daily Star'', November 2018, Accessed 30 November 2018 </REF>
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In 2020, Lemang Agricultural Services collaborated on a project with British American Tobacco to train and develop 150 new farmers at 15 sites in South Africa. <ref>[http://www.farmersreviewafrica.com/agribusiness/2020/05/21/lemang-agricultural-services-collaborates-on-project-with-british-american-tobacco-to-train-and-develop-new-era-tobacco-farmers/ Lemang Agricultural Services collaborates on project with British American Tobacco to train and develop new era tobacco farmers], ''Farmers Review Africa'', 21 May 2020, Accessed 17 June 2020 </ref>  
  
In October 2018 Reuters reported that British American Tobacco ranked second and third (alongside Tesco) on the first Global Governance FTSE 100 League Table. The ranking judges companies based on their compliance with the 2015 Modern Slavery Act. <ref>[https://web.archive.org/save/https://www.reuters.com/article/us-britain-business-slavery/marks-spencer-tops-list-of-major-british-firms-tackling-modern-slavery-idUSKCN1MX1P9 Marks & Spencer tops list of major British firms tackling modern slavery], ''Reuters'', October 2018, Accessed 31 October 2018 </REF>
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For International Women's Day 2019, British American Tobacco created a toolkit around the #BalanceforBetter theme to "help" their offices around the world organise their own events and make "the celebrations as diverse and inclusive as they could possibly be."<ref> International Women's Day Website, [https://www.internationalwomensday.com/Activity/14291/British-American-Tobacco-creates-IWD-toolkit-to-engage-global-community-in-equality-campaign BAT creates IWD toolkit to engage global community in equality campaign], March 2019, Accessed 19 February 2020 </ref>
  
In 2016, British American Tobacco Peru and British American Tobacco Central America and Caribbean were “recognised … amongst top employers in LatAm 2016”. British American Tobacco Mexico was recognised as the leading employer in the country and British American Tobacco West Africa won "awards for outstanding employee engagement strategies”. <ref>[https://web.archive.org/save/https://www.theguardian.com/commentisfree/2016/jul/13/the-problem-with-selling-a-lethal-product-you-just-cant-get-the-staff The problem with selling a lethal product: you just can't get the staff], ''The Guardian'', 13 July 2016, Accessed 21 December 2018 </ref>
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In 2019, British American Tobacco announced the roll-out of VerifY, a scheme aimed at ensuring that all retailers of e-cigarettes are aware of their role in the prevention of access to vaping by under-18s. <ref>[https://www.talkingretail.com/news/industry-news/british-american-tobacco-tackles-youth-vaping-26-02-2019/ British American Tobacco tackles youth vaping], ''Talking Retail'', 26 February 2019, Accessed 21 April 2019 </ref> British American Tobacco Bangladesh was amongst 28 companies honored for practising transparency and good governance in their day-to-day operations by the [https://www.icsb.edu.bd/ Institute of Chartered Secretaries of Bangladesh], a professional body tasked with developing, promoting and regulating the profession of chartered secretaries, organised the awards. British American Tobacco Bangladesh won the gold award in the manufacturing category. <ref>[https://www.thedailystar.net/business/news/improve-corporate-governance-1659280 Improve corporate governance], The ''Daily Star'', November 2018, Accessed 30 November 2018 </REF>
In October 2020, British American Tobacco (Malaysia) unveiled its “Stop The Black Market” bus as part of its commitment to engage Malaysians and draw attention to the seriousness of the black market.<ref>[https://web.archive.org/save/https://www.theguardian.com/commentisfree/2016/jul/13/the-problem-with-selling-a-lethal-product-you-just-cant-get-the-staff BAT Malaysia hits the streets with ‘Stop The Black Market’ bus], ''The Sun Daily'', 1 October 2020, Accessed 18 November 2020 </ref>  British American Tobacco was named as a "Top Employer" for 2019 in eight countries – Australia, Bangladesh, Indonesia, Japan, Malaysia, Pakistan, South Korea and Vietnam, by the Top Employers Institute.
 
<ref>British American Tobacco website, [https://web.archive.org/save/http://www.bat.com/group/sites/UK__9D9KCY.nsf/vwPagesWebLive/DOB7MCUQ We’re a top employer again in Asia-Pacific!], December 20, 2018, Accessed 12 January 2019 </ref>
 
  
Bangladesh Labor Welfare Foundation (under the Bangladeshi Ministry of Labor and Employment) has received donations amounting to BDT 23,07,61,480 (approximately USD 2 million) from British American Tobacco Bangladesh. Acceptance of these donations was a clear breach of Guideline 4.10, under Article 5.3, of the WHO treaty Framework Convention on Tobacco Control. <ref>[https://web.archive.org/save/http://www.tobaccoindustrywatchbd.org/article/articledetail/TobaccoWatch/423 BATB deriving favors in return of donation to Labor Welfare Foundation- Govt. not complying FCTC Article 5.3], ''Tobacco Industry Watch'', Accessed 20 July 2019 </ref>
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In October 2018 Reuters reported that British American Tobacco ranked second and third (alongside Tesco) on the first Global Governance FTSE 100 League Table. The ranking judges companies based on their compliance with the 2015 Modern Slavery Act. <ref>[https://www.reuters.com/article/us-britain-business-slavery/marks-spencer-tops-list-of-major-british-firms-tackling-modern-slavery-idUSKCN1MX1P9 Marks & Spencer tops list of major British firms tackling modern slavery], ''Reuters'', October 2018, Accessed 31 October 2018 </REF>
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 +
In 2016, British American Tobacco Peru and British American Tobacco Central America and Caribbean were “recognised … amongst top employers in LatAm 2016”. British American Tobacco Mexico was recognised as the leading employer in the country and British American Tobacco West Africa won "awards for outstanding employee engagement strategies”. <ref>[https://www.theguardian.com/commentisfree/2016/jul/13/the-problem-with-selling-a-lethal-product-you-just-cant-get-the-staff The problem with selling a lethal product: you just can't get the staff], ''The Guardian'', 13 July 2016,  Accessed 21 December 2018 </ref>
 +
In October 2020, British American Tobacco (Malaysia) unveiled its “Stop The Black Market” bus as part of its commitment to engage Malaysians and draw attention to the seriousness of the black market.<ref>[http://www.thesundaily.my/home/bat-malaysia-hits-the-streets-with-stop-the-black-market-bus-GK4369910 BAT Malaysia hits the streets with ‘Stop The Black Market’ bus], ''The Sun Daily'', 1 October 2020, Accessed 18 November 2020 </ref>  British American Tobacco was named as a "Top Employer" for 2019 in eight countries – Australia, Bangladesh, Indonesia, Japan, Malaysia, Pakistan, South Korea and Vietnam, by the Top Employers Institute.
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<ref>British American Tobacco website, [http://www.bat.com/group/sites/UK__9D9KCY.nsf/vwPagesWebLive/DOB7MCUQ We’re a top employer again in Asia-Pacific!], December 20, 2018, Accessed 12 January 2019 </ref>
 +
 
 +
Bangladesh Labor Welfare Foundation (under the Bangladeshi Ministry of Labor and Employment) has received donations amounting to BDT 23,07,61,480 (approximately USD 2 million) from British American Tobacco Bangladesh. Acceptance of these donations was a clear breach of Guideline 4.10, under Article 5.3, of the WHO treaty Framework Convention on Tobacco Control. <ref>[http://www.tobaccoindustrywatchbd.org/article/articledetail/TobaccoWatch/423 BATB deriving favors in return of donation to Labor Welfare Foundation- Govt. not complying FCTC Article 5.3], ''Tobacco Industry Watch'', Accessed 20 July 2019 </ref>
  
 
==Reporting and Regulation==
 
==Reporting and Regulation==
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New research co-authored by University of Bath details tax avoidance tactics used by the world’s four largest publicly-traded tobacco companies. British American Tobacco and Imperial Brands move large dividends and interest payments to holding companies in the United Kingdom. British American Tobacco  moves around UER 1 billion in dividends via Belgium each year but pays less than 1 percent tax on these profits. British American Tobacco and Imperial Brands UK subsidiaries have lowered their corporation tax burden by GBP 2.5-billion over the past decade. They have done this by offsetting losses made by one subsidiary against profit made by another. This is known as group relief. In this way, Imperial Brands was able to lower its UK corporate tax bill by an estimated GBP 1.8-billion over the past 10 years and British American Tobacco by an estimated GBP 760-million. <ref name="BATH"> University of Batch, [https://web.archive.org/web/20201207072922/https://www.bath.ac.uk/announcements/big-tobacco-big-avoidance/ Big Tobacco, Big Avoidance], 5 November 2020, Accessed 7 December 2020 </ref>
 
New research co-authored by University of Bath details tax avoidance tactics used by the world’s four largest publicly-traded tobacco companies. British American Tobacco and Imperial Brands move large dividends and interest payments to holding companies in the United Kingdom. British American Tobacco  moves around UER 1 billion in dividends via Belgium each year but pays less than 1 percent tax on these profits. British American Tobacco and Imperial Brands UK subsidiaries have lowered their corporation tax burden by GBP 2.5-billion over the past decade. They have done this by offsetting losses made by one subsidiary against profit made by another. This is known as group relief. In this way, Imperial Brands was able to lower its UK corporate tax bill by an estimated GBP 1.8-billion over the past 10 years and British American Tobacco by an estimated GBP 760-million. <ref name="BATH"> University of Batch, [https://web.archive.org/web/20201207072922/https://www.bath.ac.uk/announcements/big-tobacco-big-avoidance/ Big Tobacco, Big Avoidance], 5 November 2020, Accessed 7 December 2020 </ref>
  
The US Department of Justice and the Office of Foreign Assets Control are investigating British American Tobacco for “suspicions of breach of sanctions”. It is not clear which country or countries the regulators are focusing on. <ref>[https://web.archive.org/save/https://www.reuters.com/article/us-britishamericantobacco-investigation-idUSKCN21W01ETobacco giant BAT slides on report of U.S. criminal investigation], ''Reuters'', 14 April 2020, Accessed 21 April 2020 </ref>  
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The US Department of Justice and the Office of Foreign Assets Control are investigating British American Tobacco for “suspicions of breach of sanctions”. It is not clear which country or countries the regulators are focusing on. <ref>[https://www.reuters.com/article/us-britishamericantobacco-investigation-idUSKCN21W01E Tobacco giant BAT slides on report of U.S. criminal investigation], ''Reuters'', 14 April 2020, Accessed 21 April 2020 </ref>  
  
A US House of Representatives committee has asked e-cigarette manufacturers to hand over details about the health impact of products, heaping renewed scrutiny on the popular devices. The energy and commerce committee wrote to Fontem Ventures, a subsidiary of [[Imperial Brands]], the tobacco manufacturer, which owns the Blu vaping brand, Reynolds American, the US business of [[British American Tobacco]], [[Japan Tobacco International]] and Juul. <ref> [https://web.archive.org/save/https://www.thetimes.co.uk/edition/business/e-cigarette-brands-quizzed-by-house-of-representatives-over-risk-to-young-smokers-56d62hdgf E-cigarette brands quizzed by House of Representatives over risk to smokers], ''The Times'', 23 August 2019, Accessed 12 September 2019 </ref>
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A US House of Representatives committee has asked e-cigarette manufacturers to hand over details about the health impact of products, heaping renewed scrutiny on the popular devices. The energy and commerce committee wrote to Fontem Ventures, a subsidiary of [[Imperial Brands]], the tobacco manufacturer, which owns the Blu vaping brand, Reynolds American, the US business of [[British American Tobacco]], [[Japan Tobacco International]] and Juul. <ref> [https://www.thetimes.co.uk/edition/business/e-cigarette-brands-quizzed-by-house-of-representatives-over-risk-to-young-smokers-56d62hdgf E-cigarette brands quizzed by House of Representatives over risk to smokers], ''The Times'', 23 August 2019, Accessed 12 September 2019 </ref>
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According to The Independent, British American Tobacco, [[Imperial Brands]], [[Japan Tobacco International]] and [[Philip Morris International]] have all shifted their corporate structures to minimise their tax bills in the United Kingdom, researchers from the University of Bath found. Despite being headquartered in Britain, Imperial Brands paid an effective rate of just 13 per cent over the past seven years, during which corporation tax has varied between 20 per cent and 28 per cent. British American Tobacco is also based in the UK but paid “virtually no” corporation tax over the same period, including four consecutive years (2011-14) where it paid nothing at all, the paper found. <ref> [https://www.independent.co.uk/news/business/news/tobacco-companies-uk-corporation-tax-profits-university-bath-study-a8764841.html Tobacco companies uk corporation tax profits university bath study], ''Independent'', 16 February 2019, Accessed 18 April 2019 </ref>
  
 
===Tobacco Litigation===
 
===Tobacco Litigation===
BBritish American Tobacco and its subsidiaries Nicoventures and House of Prince, have sued the Danish government over its action plan to prevent young people from becoming nicotine-dependent. The legislation included “higher [smoking] age limits, restrictions on flavors and aromas, marketing bans for e-cigarettes and nicotine pouches, and a ban on tobacco products being displayed in stores. <ref> Tobacco Litigation, [https://web.archive.org/save/https://tobaccointelligence.com/bat-leads-legal-challenge-to-denmarks-latest-tobacco-control-initiative/ BAT leads legal challenge to Denmark’s latest tobacco control initiative], 4 May 2022, Accessed 1 June 2022.
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British American Tobacco and Imperial Brands, both based in the UK, denied the allegations of child labor. They asked that the case be dismissed on the grounds that lawyers for the farming families cannot prove the tobacco they grew ended up in their cigarettes and other products. <ref>[https://web.archive.org/save/https://www.theguardian.com/business/2021/may/19/tobacco-firms-in-move-to-strike-out-malawi-exploitation-case#:~:text=Two%20of%20the%20world's%20biggest,of%20their%20drive%20for%20profits Tobacco firms in move to strike out Malawi exploitation case ], ''The Guardian'', 19 May 2021, Accessed 11 July 2021</ref>
  
British American Tobacco and Imperial Brands, both based in the UK, denied the allegations of child labor. They asked that the case be dismissed on the grounds that lawyers for the farming families cannot prove the tobacco they grew ended up in their cigarettes and other products. <ref>[https://web.archive.org/save/https://www.theguardian.com/business/2021/may/19/tobacco-firms-in-move-to-strike-out-malawi-exploitation-case#:~:text=Two%20of%20the%20world's%20biggest,of%20their%20drive%20for%20profits Tobacco firms in move to strike out Malawi exploitation case ], ''The Guardian'', 19 May 2021, Accessed 11 July 2021</ref>
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The Italian Competition Authority said launched an inquiry into British American Tobacco PLC's Italian operations. According to the regulator, three Italian influencers who had a commercial agreement with BAT Italia SpA posted content related to BAT's Glo Hyper tobacco-heating device without disclaiming the promotional nature of the posts. AGCM said the antitrust section of Italy's financial crime investigation unit carried out an inspection at BAT's offices on May 27. <ref>[https://www.marketwatch.com/story/italian-competition-authority-launches-probe-into-british-american-tobacco-271622474440], ''Market Watch'', 31 May 2021, Accessed 11 July 2021</ref>
  
Subsidiaries of British American Tobacco are engaged in on-going legal battles against Philip Morris International in the United States and Romania, claiming the company infringed on patents British American Tobacco developed for its vaping products. <ref>Expose Tobacco, [https://web.archive.org/save/https://exposetobacco.org/news/philip-morris-legal-challenges/?utm_source=mailchimp&utm_medium=email&utm_campaign=evergreen PMI, FSFW & PM USA Face Legal Challenges from All Angles], 22 March 2021, Accessed 13 May 2021</ref>
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Subsidiaries of British American Tobacco are engaged in on-going legal battles against Philip Morris International in the United States and Romania, claiming the company infringed on patents BAT developed for its vaping products. <ref>Expose Tobacco, [https://web.archive.org/save/https://exposetobacco.org/news/philip-morris-legal-challenges/?utm_source=mailchimp&utm_medium=email&utm_campaign=evergreen PMI, FSFW & PM USA Face Legal Challenges from All Angles], 22 March 2021, Accessed 13 May 2021</ref>
  
 
The UK Serious Fraud Office has closed a three-year investigation into British American Tobacco over allegations that it bribed government officials in Africa.  <ref>[https://web.archive.org/save/https://www.thetimes.co.uk/article/bat-bribery-investigation-dropped-23pnz9vz9 BAT bribery investigation dropped], ''The Times'', 16 January 2021, Accessed 11 March 2021</ref>
 
The UK Serious Fraud Office has closed a three-year investigation into British American Tobacco over allegations that it bribed government officials in Africa.  <ref>[https://web.archive.org/save/https://www.thetimes.co.uk/article/bat-bribery-investigation-dropped-23pnz9vz9 BAT bribery investigation dropped], ''The Times'', 16 January 2021, Accessed 11 March 2021</ref>
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British American Tobacco sued Philip Morris International in the United States and Germany, alleging that the tobacco heating technology used in IQOS devices infringed its patents. <ref> [https://www.nytimes.com/reuters/2020/04/09/business/09reuters-britishamericantobacco-lawsuit-philipmorris.html BAT Files Patent Suits Against Philip], ''NY Times'', 9 April 2020, Accessed 21 April 2020 </ref>
  
In August 2018 Uruguay became the first country in the region to enact plain packaging requirements for tobacco products. Only a month later, however, the decree was suspended due to a lawsuit filed by British American Tobacco. An Administrative First Instance Court ruled in favour of British American Tobacco because the plain packaging measure had been enacted by an executive decree instead of a law adopted by Parliament. The Uruguayan government appealed this decision and on 11 October 2018 the Court of Appeal ruled in the government’s favour, although a law would still be necessary to establish plain packaging. A legislative effort was immediately launched that month, leading to the adoption of Law 19.723 on 12 December 2018 and a detailed decree on 29 April 2019, with the law to be implemented for all tobacco products from 22 December 2019. <ref> World Health Organization, [https://web.archive.org/save/https://apps.who.int/iris/bitstream/handle/10665/326043/9789241516204-eng.pdf?ua=1 WHO REPORT ON THE GLOBAL TOBACCO EPIDEMIC, 2019 Offer help to quit tobacco use], p. 95, 2019, Accessed 11 March 2020 </ref>
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In August 2018 Uruguay became the first country in the region to enact plain packaging requirements for tobacco products. Only a month later, however, the decree was suspended due to a lawsuit filed by British American Tobacco. An Administrative First Instance Court ruled in favour of British American Tobacco because the plain packaging measure had been enacted by an executive decree instead of a law adopted by Parliament. The Uruguayan government appealed this decision and on 11 October 2018 the Court of Appeal ruled in the government’s favour, although a law would still be necessary to establish plain packaging. A legislative effort was immediately launched that month, leading to the adoption of Law 19.723 on 12 December 2018 and a detailed decree on 29 April 2019, with the law to be implemented for all tobacco products from 22 December 2019. <ref> World Health Organization, [https://apps.who.int/iris/bitstream/handle/10665/326043/9789241516204-eng.pdf?ua=1 WHO REPORT ON THE GLOBAL TOBACCO EPIDEMIC, 2019 Offer help to quit tobacco use], p. 95, 2019, Accessed 11 March 2020 </ref>
  
Human rights lawyers are preparing to bring a landmark case against British American Tobacco on behalf of hundreds of more than 350 children and their families forced by poverty wages to work in conditions of child labor in the fields of Malawi. Leigh Day’s lawyers anticipate the number of child laborer claimants to rise as high as 15,000. While BAT claims it has told farmers not to use their children as unpaid labor, the lawyers say the families cannot afford to work their fields otherwise, because they receive so little money for their crop. <ref>[https://web.archive.org/save/https://www.theguardian.com/global-development/2019/oct/31/bat-faces-landmark-legal-case-over-malawi-families-poverty-wages BAT faces landmark legal case over Malawi families' poverty wages], The Guardian, 1 November 2019, Accessed 26 November 2019 </ref> British American Tobacco, on its website, says:  
+
Human rights lawyers are preparing to bring a landmark case against British American Tobacco on behalf of hundreds of more than 350 children and their families forced by poverty wages to work in conditions of child labor in the fields of Malawi. Leigh Day’s lawyers anticipate the number of child laborer claimants to rise as high as 15,000. While BAT claims it has told farmers not to use their children as unpaid labor, the lawyers say the families cannot afford to work their fields otherwise, because they receive so little money for their crop. <ref>[https://www.theguardian.com/global-development/2019/oct/31/bat-faces-landmark-legal-case-over-malawi-families-poverty-wages BAT faces landmark legal case over Malawi families' poverty wages], The Guardian, 1 November 2019, Accessed 26 November 2019 </ref> British American Tobacco, on its website, says:  
   "In the case of tobacco farming, the reality of rural agricultural life in many parts of the world means certain kinds of work can play a formative, cultural, social and familial role for children. Where local law permits, we consider it acceptable for children of between 13 and 15 years of age to help on their families’ farms provided it is light work, and does not hinder their education or vocational training." <ref>Geographical, [https://web.archive.org/save/http://geographical.co.uk/people/development/item/3172-dossier Dossier: Tobacco's big child labour problem], 10 May 2019, Accessed 31 January 2020 </ref>
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   "In the case of tobacco farming, the reality of rural agricultural life in many parts of the world means certain kinds of work can play a formative, cultural, social and familial role for children. Where local law permits, we consider it acceptable for children of between 13 and 15 years of age to help on their families’ farms provided it is light work, and does not hinder their education or vocational training." <ref>Geographical, [http://geographical.co.uk/people/development/item/3172-dossier Dossier: Tobacco's big child labour problem], 10 May 2019, Accessed 31 January 2020 </ref>
  
 
In December 2020, a group of tobacco farmers filed a claim in British courts, alleging that years of worker exploitation and child labor violations are among the real reasons for why two tobacco firms have been so profitable. The claims against British American Tobacco, [[Imperial Brands]], and their parent companies and subsidiaries were filled in High Court in London.<ref>[https://web.archive.org/save/https://africatimes.com/2020/12/21/malawi-farmers-lawsuit-says-child-labor-fuels-tobacco-profits/ Malawi farmers’ lawsuit says child labor fuels tobacco profits], ''Africa Times'', 21 December 2020, Accessed 13 January 2021 </ref>  
 
In December 2020, a group of tobacco farmers filed a claim in British courts, alleging that years of worker exploitation and child labor violations are among the real reasons for why two tobacco firms have been so profitable. The claims against British American Tobacco, [[Imperial Brands]], and their parent companies and subsidiaries were filled in High Court in London.<ref>[https://web.archive.org/save/https://africatimes.com/2020/12/21/malawi-farmers-lawsuit-says-child-labor-fuels-tobacco-profits/ Malawi farmers’ lawsuit says child labor fuels tobacco profits], ''Africa Times'', 21 December 2020, Accessed 13 January 2021 </ref>  
  
Brazil's solicitor general's office is suing [[British American Tobacco]] Plc and [[Philip Morris International]] to recover the public health treatment costs of tobacco-related diseases over the last five years. <ref> [https://web.archive.org/save/https://www.bloombergquint.com/onweb/philip-morris-influencer-tobacco-ads-on-social-media-under-fire Philip Morris Influencer Tobacco Ads on Social Media Under Fire], ''Bloomberg'', 22 May 2019, Accessed 13 June 2019 </ref> This move had been praised by the World Health Organization. <ref> [https://web.archive.org/save/https://www.dailymail.co.uk/wires/afp/article-7068245/WHO-praises-Brazil-lawsuit-against-tobacco-giants.html WHO praises Brazil lawsuit against tobacco giants], ''Mail Online'', 24 May 2019, Accessed 13 June 2019 </ref>  
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Brazil's solicitor general's office is suing [[British American Tobacco]] Plc and [[Philip Morris International]] to recover the public health treatment costs of tobacco-related diseases over the last five years. <ref> [https://www.bloombergquint.com/onweb/philip-morris-influencer-tobacco-ads-on-social-media-under-fire Philip Morris Influencer Tobacco Ads on Social Media Under Fire], ''Bloomberg'', 22 May 2019, Accessed 13 June 2019 </ref> This move had been praised by the World Health Organization. <ref> [https://www.dailymail.co.uk/wires/afp/article-7068245/WHO-praises-Brazil-lawsuit-against-tobacco-giants.html WHO praises Brazil lawsuit against tobacco giants], ''Mail Online'', 24 May 2019, Accessed 13 June 2019 </ref>  
  
Souza Cruz (a subsidiary of British American Tobacco) was sentenced to pay around USD 180,000 to the widow of a smoker in Caxias do Sul. According to ACT, this is the 1st time that the responsibility of the tobacco industry is recognized. Historically in Brazil, the industry has won all lawsuits filed by victims or relatives. <ref> https://web.archive.org/save/http://actbr.org.br/post/empresa-de-cigarros-e-condenada-a-pagar-r-637-mil-para-viuva-de-fumante-de-caxias-do-sul/17755/?fbclid=IwAR0RzPcuJNhNthF3PGMnmbrh2d28xFw1bZ-iUBjURDXpEQI7xQKm687UVp0 Empresa de cigarros é condenada a pagar R$ 637 mil para viúva de fumante de Caxias do Sul], ''ACT'', 30 January 2019, Accessed 15 April 2019 </ref> In a lawsuit, filed in the High Court in Auckland, Philip Morris (New Zealand) is suing British American Tobacco (New Zealand), alleging its larger rival is breaching competition law by locking retailers into contracts designed to preserve its dominance in a NZD 2.5 billion market. <ref> [https://web.archive.org/save/http://www.sharechat.co.nz/article/bbece5d0/big-tobacco-firms-clash-in-nz-as-philip-morris-sues-bat-for-anti-competitive-behaviour.html BIG TOBACCO FIRMS CLASH IN NZ AS PHILIP MORRIS SUES BAT FOR ANTI-COMPETITIVE BEHAVIOUR], ''Sharechat.co.nz'', 22 March 2018, Accessed 18 December 2018 </ref>
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A full list of tobacco industry litigation cases can be found [https://takeapartwiki.tobaccofreekids.org/index.php?title=Tobacco_Control_Litigation here].
  
In 2015, British American Tobacco, [[Philip Morris International]] and [[Japan Tobacco International|Japan Tobacco]] were ordered to pay CAD 12.5 billion in damages to Quebec smokers. <ref>[https://web.archive.org/save/https://www.wsj.com/articles/tobacco-firms-ordered-to-pay-12-5-billion-in-canada-1433242864 Tobacco Firms Ordered to Pay $12.5 Billion to Smokers in Canada], ''The Wall Street Journal'', 2 June 2015, Accessed 18 December 2018 </ref>
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Souza Cruz (a subsidiary of British American Tobacco) was sentenced to pay around USD 180,000 to the widow of a smoker in Caxias do Sul. According to ACT, this is the 1st time that the responsibility of the tobacco industry is recognized. Historically in Brazil, the industry has won all lawsuits filed by victims or relatives. <ref> [http://actbr.org.br/post/empresa-de-cigarros-e-condenada-a-pagar-r-637-mil-para-viuva-de-fumante-de-caxias-do-sul/17755/?fbclid=IwAR0RzPcuJNhNthF3PGMnmbrh2d28xFw1bZ-iUBjURDXpEQI7xQKm687UVp0 Empresa de cigarros é condenada a pagar R$ 637 mil para viúva de fumante de Caxias do Sul], ''ACT'', 30 January 2019, Accessed 15 April 2019 </ref> In a lawsuit, filed in the High Court in Auckland, Philip Morris (New Zealand) is suing British American Tobacco (New Zealand), alleging its larger rival is breaching competition law by locking retailers into contracts designed to preserve its dominance in a NZD 2.5 billion market. <ref> [http://www.sharechat.co.nz/article/bbece5d0/big-tobacco-firms-clash-in-nz-as-philip-morris-sues-bat-for-anti-competitive-behaviour.html BIG TOBACCO FIRMS CLASH IN NZ AS PHILIP MORRIS SUES BAT FOR ANTI-COMPETITIVE BEHAVIOUR], ''Sharechat.co.nz'', 22 March 2018, Accessed 18 December 2018 </ref>
  
In 2014, [[Philip Morris International]] and British American Tobacco, with support from other companies including [[Imperial Brands|Imperial Tobacco]] and [[Japan Tobacco International]], made a legal bid to have new European Union picture health warnings and a ban on menthol cigarettes overturned. <ref> [https://web.archive.org/save/https://uk.finance.yahoo.com/news/tobacco-firms-fight-eu-picture-153435915.html?guccounter=1 Tobacco Firms Fight EU Picture Health Warning], ''Yahoo! Finance'', 3 November 2014, Accessed 18 December 2018 </ref>
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In 2015, British American Tobacco, [[Philip Morris International]] and [[Japan Tobacco International|Japan Tobacco]] were ordered to pay CAD 12.5 billion in damages to Quebec smokers. <ref>[https://www.wsj.com/articles/tobacco-firms-ordered-to-pay-12-5-billion-in-canada-1433242864 Tobacco Firms Ordered to Pay $12.5 Billion to Smokers in Canada], ''The Wall Street Journal'', 2 June 2015, Accessed 18 December 2018 </ref>
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In 2014, [[Philip Morris International]] and British American Tobacco, with support from other companies including [[Imperial Brands|Imperial Tobacco]] and [[Japan Tobacco International]], made a legal bid to have new European Union picture health warnings and a ban on menthol cigarettes overturned. <ref> [https://uk.finance.yahoo.com/news/tobacco-firms-fight-eu-picture-153435915.html?guccounter=1 Tobacco Firms Fight EU Picture Health Warning], ''Yahoo! Finance'', 3 November 2014, Accessed 18 December 2018 </ref>
  
 
{| class="wikitable"
 
{| class="wikitable"
Line 2,235: Line 2,230:
 
*Tobacco Manufacturers' Association (TMA)
 
*Tobacco Manufacturers' Association (TMA)
  
Right-wing lobbying group, the NZ Taxpayers’ Union, was identified as being supported by British American Tobacco. <ref>[https://web.archive.org/save/http://www.scoop.co.nz/stories/PO1901/S00164/anti-tobacco-advocates-suspicions-confirmed-by-investigation.htm Anti-tobacco advocates suspicions confirmed by investigation], ''Scoop'', 31 January 2019, Accessed 4 April 2019 </ref>
+
A full list of memberships and associations is available on Tobacco Tactics wikipedia by clicking [http://www.tobaccotactics.org/index.php?title=British_American_Tobacco here].
 +
 
 +
Right-wing lobbying group, the NZ Taxpayers’ Union, was identified as being supported by British American Tobacco. <ref>[http://www.scoop.co.nz/stories/PO1901/S00164/anti-tobacco-advocates-suspicions-confirmed-by-investigation.htm Anti-tobacco advocates suspicions confirmed by investigation], ''Scoop'', 31 January 2019, Accessed 4 April 2019 </ref>
  
 
===Lobbying===
 
===Lobbying===
 
====Argentina====
 
====Argentina====
Argentina's Tabacalera Sarandi brought the conflict of interest of the President of the Supreme Court, Carlos Rosenkrantz, to justice in a lawsuit against the multinationals Philip Morris (Massalin) and British American Tobacco (Nobleza Piccardo). The Argentine company Tabacalera Sarandi claimed that the President of the Supreme Court Carlos Rosenkrantz has a direction association with Philip Morris (Massalin) and British American Tobacco (Nobleza Piccardo) in the country. The Presidents's daughter, Julia Rosenkrantz is a lawyer for the country's largest law firm, Marval, OFarrell and Mairal, whose historical client is Philip Morris (Massalin). <ref>[https://web.archive.org/save/https://www.lapoliticaonline.com/nota/128249-una-tabacalera-argentina-acusa-a-rosenkrantz-de-favorecer-a-las-multinacionales/ Una tabacalera argentina acusa a Rosenkrantz de favorecer a las multinacionales], ''La Politica Online'', 28 July 2020, Accessed 24 August 2020</ref>
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Argentina's Tabacalera Sarandi brought the conflict of interest of the President of the Supreme Court, Carlos Rosenkrantz, to justice in a lawsuit against the multinationals Philip Morris (Massalin) and British American Tobacco (Nobleza Piccardo). The Argentine company Tabacalera Sarandi claimed that the President of the Supreme Court Carlos Rosenkrantz has a direction association with Philip Morris (Massalin) and British American Tobacco (Nobleza Piccardo) in the country. The Presidents's daughter, Julia Rosenkrantz is a lawyer for the country's largest law firm, Marval, OFarrell and Mairal, whose historical client is Philip Morris (Massalin). <ref>[https://www.lapoliticaonline.com/nota/128249-una-tabacalera-argentina-acusa-a-rosenkrantz-de-favorecer-a-las-multinacionales/ Una tabacalera argentina acusa a Rosenkrantz de favorecer a las multinacionales], ''La Politica Online'', 28 July 2020, Accessed 24 August 2020</ref>
  
 
====Australia====
 
====Australia====
British American Tobacco Australia wants Western Australia to be the first state in the country to change its e-cigarette regulations. British American Tobacco Australia has fronted WA's Parliamentary Select Committee on Personal Choice and Community Safety, which is assessing whether the use of electronic cigarettes should be made legal in the state. <ref> [https://web.archive.org/save/https://www.abc.net.au/news/2019-02-22/british-american-tobacco-pushes-for-wa-e-cigarette-regulations/10841780 British American Tobacco pushes for e-cigarette regulations, saying WA could 'champion' change], ''ABC'', 22 February 2019, Accessed 29 April 2019 </ref> British American Tobacco has previously donated to one of Australia’s most prominent right-wing think tanks Institute of Public Affairs. <ref> [https://web.archive.org/save/https://thenewdaily.com.au/news/national/2018/07/24/ipa-membership-donors/ Institute of Public Affairs growing but think tank remains tight-lipped about donors], ''The New Daily'', July 2018, Accessed 2 October 2018</ref>
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Strategic public affairs firm [https://www.whmspa.com.au/ Wells Haslem Mayhew] lists British American Tobacco Australia as one of their clients. <ref> Department of Prime Minister and Cabinet website, [https://lobbyists.pmc.gov.au/register/view_agency.cfm?id=503 View Lobbyist Profile], August 2018, Accessed 30 November 2018 </ref>  British American Tobacco Australia wants Western Australia to be the first state in the country to change its e-cigarette regulations. British American Tobacco Australia has fronted WA's Parliamentary Select Committee on Personal Choice and Community Safety, which is assessing whether the use of electronic cigarettes should be made legal in the state. <ref> [https://www.abc.net.au/news/2019-02-22/british-american-tobacco-pushes-for-wa-e-cigarette-regulations/10841780 British American Tobacco pushes for e-cigarette regulations, saying WA could 'champion' change], ''ABC'', 22 February 2019, Accessed 29 April 2019 </ref> British American Tobacco has previously donated to one of Australia’s most prominent right-wing think tanks [https://ipa.org.au/ Institute of Public Affairs]. <ref> [https://thenewdaily.com.au/news/national/2018/07/24/ipa-membership-donors/ Institute of Public Affairs growing but think tank remains tight-lipped about donors], ''The New Daily'', July 2018, Accessed 2 October 2018</ref>
  
 
====Bangladesh====
 
====Bangladesh====
 
The Bangladesh Competition Commission is investigating a complaint of anti-competitive practices filed by [[Japan Tobacco International]] against British American Tobacco Bangladesh. <ref>[https://web.archive.org/save/https://www.thedailystar.net/business/organisation-news/news/japan-tobacco-accuses-batb-anti-competitive-practices-2945906], ''The Daily Star'', 25 January 2022, Accessed 8 February 2022</ref>
 
The Bangladesh Competition Commission is investigating a complaint of anti-competitive practices filed by [[Japan Tobacco International]] against British American Tobacco Bangladesh. <ref>[https://web.archive.org/save/https://www.thedailystar.net/business/organisation-news/news/japan-tobacco-accuses-batb-anti-competitive-practices-2945906], ''The Daily Star'', 25 January 2022, Accessed 8 February 2022</ref>
  
A Memorandum of Understanding has been signed between Border Guard Bangladesh and British American Tobacco Bangladesh Company Limited to implement a 'Forestry Project' the Border Guard would be responsible for.<ref>[https://web.archive.org/save/https://www.kalerkantho.com/print-edition/industry-business/2020/09/28/959897 করপোরেট কর্ণার], ''kalerkantho'', 28 September 2020, Accessed 8 October 2020</ref>
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The government of Bangladesh has set the target of making Bangladesh tobacco-free by 2040, while holding a 9.49 percent share in British American Tobacco Bangladesh. <ref>[http://www.dailyamarsangbad.com/138401/%e0%a6%ac%e0%a6%9b%e0%a6%b0%e0%a7%87-%e0%a6%ae%e0%a6%b0%e0%a6%9b%e0%a7%87-%e0%a6%b8%e0%a7%8b%e0%a7%9f%e0%a6%be-%e0%a6%b2%e0%a6%be%e0%a6%96-%e0%a6%ae%e0%a6%be%e0%a6%a8%e0%a7%81%e0%a6%b7/ বছরে মরছে সোয়া লাখ মানুষ], ''dailyamarsangbad'', 9 December 2019, Accessed 15 December 2019</ref> A Memorandum of Understanding has been signed between Border Guard Bangladesh and British American Tobacco Bangladesh Company Limited to implement a 'Forestry Project' the Border Guard would be responsible for.<ref>[https://www.kalerkantho.com/print-edition/industry-business/2020/09/28/959897 করপোরেট কর্ণার], ''kalerkantho'', 28 September 2020, Accessed 8 October 2020</ref>
  
Customs, Excise and VAT Commission suggested British American Tobacco and [[Japan Tobacco International]] are under investigation for unfair market advantage.<ref>[https://web.archive.org/save/https://bonikbarta.net/home/news_description/241852/%E0%A6%A8%E0%A6%BF%E0%A6%AE%E0%A7%8D%E0%A6%A8%E0%A6%B8%E0%A7%8D%E0%A6%A4%E0%A6%B0%E0%A7%87%E0%A6%B0-%E0%A6%B8%E0%A6%BF%E0%A6%97%E0%A6%BE%E0%A6%B0%E0%A7%87%E0%A6%9F%E0%A7%87%E0%A6%B0-%E0%A6%AC%E0%A6%BE%E0%A6%9C%E0%A6%BE%E0%A6%B0-%E0%A6%A7%E0%A6%B0%E0%A6%A4%E0%A7%87-%E0%A6%AA%E0%A7%8D%E0%A6%B0%E0%A6%A4%E0%A6%BF%E0%A6%AF%E0%A7%8B%E0%A6%97%E0%A6%BF%E0%A6%A4%E0%A6%BE%E0%A7%9F-%E0%A6%AC%E0%A6%B9%E0%A7%81%E0%A6%9C%E0%A6%BE%E0%A6%A4%E0%A6%BF%E0%A6%95-%E0%A6%95%E0%A7%8B%E0%A6%AE%E0%A7%8D%E0%A6%AA%E0%A6%BE%E0%A6%A8%E0%A6%BF- নিম্নস্তরের সিগারেটের বাজার ধরতে প্রতিযোগিতায় বহুজাতিক কোম্পানি], ''Bonik Karta'', 20 September 2020, Accessed 8 October 2020</ref>
+
Customs, Excise and VAT Commission suggested British American Tobacco and [[Japan Tobacco International]] are under investigation for unfair market advantage.<ref>[https://bonikbarta.net/home/news_description/241852/%E0%A6%A8%E0%A6%BF%E0%A6%AE%E0%A7%8D%E0%A6%A8%E0%A6%B8%E0%A7%8D%E0%A6%A4%E0%A6%B0%E0%A7%87%E0%A6%B0-%E0%A6%B8%E0%A6%BF%E0%A6%97%E0%A6%BE%E0%A6%B0%E0%A7%87%E0%A6%9F%E0%A7%87%E0%A6%B0-%E0%A6%AC%E0%A6%BE%E0%A6%9C%E0%A6%BE%E0%A6%B0-%E0%A6%A7%E0%A6%B0%E0%A6%A4%E0%A7%87-%E0%A6%AA%E0%A7%8D%E0%A6%B0%E0%A6%A4%E0%A6%BF%E0%A6%AF%E0%A7%8B%E0%A6%97%E0%A6%BF%E0%A6%A4%E0%A6%BE%E0%A7%9F-%E0%A6%AC%E0%A6%B9%E0%A7%81%E0%A6%9C%E0%A6%BE%E0%A6%A4%E0%A6%BF%E0%A6%95-%E0%A6%95%E0%A7%8B%E0%A6%AE%E0%A7%8D%E0%A6%AA%E0%A6%BE%E0%A6%A8%E0%A6%BF- নিম্নস্তরের সিগারেটের বাজার ধরতে প্রতিযোগিতায় বহুজাতিক কোম্পানি], ''Bonik Karta'', 20 September 2020, Accessed 8 October 2020</ref>
  
BAT Bangladesh has been accused of violating tobacco advertising laws by promoting its products ‘indirectly’ through what the company calls “business communication”.<ref>[https://web.archive.org/save/https://www.prothomalo.com/bangladesh/%E0%A6%AC%E0%A6%BF%E0%A6%95%E0%A7%8D%E0%A6%B0%E0%A7%87%E0%A6%A4%E0%A6%BE%E0%A6%B0-%E0%A6%9C%E0%A6%A8%E0%A7%8D%E0%A6%AF-%E0%A6%B8%E0%A6%BF%E0%A6%97%E0%A6%BE%E0%A6%B0%E0%A7%87%E0%A6%9F-%E0%A6%95%E0%A7%8B%E0%A6%AE%E0%A7%8D%E0%A6%AA%E0%A6%BE%E0%A6%A8%E0%A6%BF%E0%A6%B0-%E0%A6%AC%E0%A6%BE%E0%A6%B0%E0%A7%8D%E0%A6%A4%E0%A6%BE-%E0%A6%9D%E0%A7%81%E0%A6%B2%E0%A6%9B%E0%A7%87-%E0%A6%AC%E0%A6%BF%E0%A6%9C%E0%A7%8D%E0%A6%9E%E0%A6%BE%E0%A6%AA%E0%A6%A8%E0%A7%87%E0%A6%B0-%E0%A6%AE%E0%A6%A4%E0%A7%8B বিক্রেতার জন্য সিগারেট কোম্পানির ‘বার্তা’ ঝুলছে ‘বিজ্ঞাপনের মতো’], ''Prothomalo'', 14 March 2021, Accessed 21 April 2021 </ref>
+
BAT Bangladesh has been accused of violating tobacco advertising laws by promoting its products ‘indirectly’ through what the company calls “business communication”.<ref>[https://www.prothomalo.com/bangladesh/%E0%A6%AC%E0%A6%BF%E0%A6%95%E0%A7%8D%E0%A6%B0%E0%A7%87%E0%A6%A4%E0%A6%BE%E0%A6%B0-%E0%A6%9C%E0%A6%A8%E0%A7%8D%E0%A6%AF-%E0%A6%B8%E0%A6%BF%E0%A6%97%E0%A6%BE%E0%A6%B0%E0%A7%87%E0%A6%9F-%E0%A6%95%E0%A7%8B%E0%A6%AE%E0%A7%8D%E0%A6%AA%E0%A6%BE%E0%A6%A8%E0%A6%BF%E0%A6%B0-%E0%A6%AC%E0%A6%BE%E0%A6%B0%E0%A7%8D%E0%A6%A4%E0%A6%BE-%E0%A6%9D%E0%A7%81%E0%A6%B2%E0%A6%9B%E0%A7%87-%E0%A6%AC%E0%A6%BF%E0%A6%9C%E0%A7%8D%E0%A6%9E%E0%A6%BE%E0%A6%AA%E0%A6%A8%E0%A7%87%E0%A6%B0-%E0%A6%AE%E0%A6%A4%E0%A7%8B বিক্রেতার জন্য সিগারেট কোম্পানির ‘বার্তা’ ঝুলছে ‘বিজ্ঞাপনের মতো’], ''Prothomalo'', 14 March 2021, Accessed 21 April 2021 </ref>
  
 
====Belgium====
 
====Belgium====
 
The Belgian Competition Authority charged Philip Morris (PM.N), Imperial Brands (IMB.L), Japan Tobacco (2914.T) and British American Tobacco (BATS.L) with breaching competition law by exchanging information of future prices to wholesalers. <ref>[http://web.archive.org/save/https://www.reuters.com/business/retail-consumer/belgium-charges-cigarette-makers-exchanging-information-prices-2021-10-01/ Belgium charges cigarette makers for exchanging information on prices], ''Reuters'', 2 October 2021, Accessed 9 November 2021</ref>
 
The Belgian Competition Authority charged Philip Morris (PM.N), Imperial Brands (IMB.L), Japan Tobacco (2914.T) and British American Tobacco (BATS.L) with breaching competition law by exchanging information of future prices to wholesalers. <ref>[http://web.archive.org/save/https://www.reuters.com/business/retail-consumer/belgium-charges-cigarette-makers-exchanging-information-prices-2021-10-01/ Belgium charges cigarette makers for exchanging information on prices], ''Reuters'', 2 October 2021, Accessed 9 November 2021</ref>
 
====Brazil====
 
Since 2011, British American Tobacco has been involved with the Brazilian Tobacco Growers Association, the Brazilian Institute of Environment and the Ministry of the Environment for the preservation of forests on the south coast of the country. <ref> [https://web.archive.org/save/https://kalingatv.com/world/ban-greenwashing-activities-of-tobacco-industry-who/], ''Kalinga TV'', 16 May 2022, Accessed 1 June 2022 </ref>
 
  
 
====Czech Republic====
 
====Czech Republic====
British American Tobacco proposed an increased excise tax on heated cigarettes in the Czech Republic to at least 80% of the tax rate for conventional cigarettes, a move designed to harm its competitor [[Philip Morris International]]. The company supported this step by claiming that there was no evidence to suggest that heated cigarettes are less harmful than conventional tobacco products. <ref>[https://web.archive.org/save/https://www.investicniweb.cz/news-british-american-tobacco-navrhuje-zvyseni-dane-ze-zahrivaneho-tabaku/ British American Tobacco navrhuje zvýšení daně u zahřívaného tabáku], ''Investicni Web'', 23 June 2020, Accessed 20 July 2020 </ref>
+
British American Tobacco proposed an increased excise tax on heated cigarettes in the Czech Republic to at least 80% of the tax rate for conventional cigarettes, a move designed to harm its competitor [[Philip Morris International]]. The company supported this step by claiming that there was no evidence to suggest that heated cigarettes are less harmful than conventional tobacco products. <ref>[https://www.investicniweb.cz/news-british-american-tobacco-navrhuje-zvyseni-dane-ze-zahrivaneho-tabaku/ British American Tobacco navrhuje zvýšení daně u zahřívaného tabáku], ''Investicni Web'', 23 June 2020, Accessed 20 July 2020 </ref>
  
 
====East and Central Africa====
 
====East and Central Africa====
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====European Union====
 
====European Union====
Think tanks from multiple countries received funding from British American Tobacco, [[Japan Tobacco International]] and [[Philip Morris International]], alongside governments as they argued against tobacco controls. <ref> [https://web.archive.org/save/https://www.theguardian.com/world/2019/jan/23/tobacco-industry-free-market-thinktanks-cigarette-controls Tobacco industry free market thinktanks cigarette controls], ''The Guardian'', 23 January 2019, Accessed 16 April 2019 </ref> According to Politico, among the lobbyists on the EU Transparency Register, representing British American Tobacco are Bernstein Public Policy and Red Flag. <ref>[https://web.archive.org/save/https://www.politico.eu/article/tobacco-lobbyists-demand-say-in-eu-debate-on-tobacco-lobbying-european-parliament-european-ombudsman-emily-oreilly/ Tobacco lobbyists demand say in EU debate on … tobacco lobbying], ''Politico'', April 2016, Accessed 12 September 2018</ref>  
+
Think tanks from multiple countries received funding from British American Tobacco, [[Japan Tobacco International]] and [[Philip Morris International]], alongside governments as they argued against tobacco controls. <ref> [https://www.theguardian.com/world/2019/jan/23/tobacco-industry-free-market-thinktanks-cigarette-controls Tobacco industry free market thinktanks cigarette controls], ''The Guardian'', 23 January 2019, Accessed 16 April 2019 </ref> According to Politico, among the lobbyists on the EU Transparency Register, representing British American Tobacco are [http://www.bernstein-group.com/?lang=en Bernstein Public Policy] and [https://thisisredflag.com/ Red Flag]. <ref>[https://www.politico.eu/article/tobacco-lobbyists-demand-say-in-eu-debate-on-tobacco-lobbying-european-parliament-european-ombudsman-emily-oreilly/ Tobacco lobbyists demand say in EU debate on … tobacco lobbying], ''Politico'', April 2016, Accessed 12 September 2018</ref>  
  
A campaign by Forest EU, funded by [[Japan Tobacco International]], British American Tobacco and members of the European Smoking Tobacco Associations, paints a picture that is out of touch with the reality of EU legislation and the economic and societal effects of smoking in its many forms. <ref>[https://web.archive.org/save/https://www.theparliamentmagazine.eu/articles/partner_article/efa/making-europe-smoke-free-environment Making Europe a smoke-free environment], ''The Parliament Magazine'', 21 October 2019, Accessed 26 November 2019 </ref>
+
A campaign by Forest EU, funded by [[Japan Tobacco International]], British American Tobacco and members of the European Smoking Tobacco Associations, paints a picture that is out of touch with the reality of EU legislation and the economic and societal effects of smoking in its many forms. <ref>[https://www.theparliamentmagazine.eu/articles/partner_article/efa/making-europe-smoke-free-environment Making Europe a smoke-free environment], ''The Parliament Magazine'', 21 October 2019, Accessed 26 November 2019 </ref>
  
 
As of May 2021, there are no British American Tobacco-affiliated persons accredited for access to European Parliament premises. Mr Eric Sensi-Minautier is in charge of EU relations. <ref name="BAT_TB"> European Transparency Register, [https://web.archive.org/web/20210510141950/https://ec.europa.eu/transparencyregister/public/consultation/displaylobbyist.do?id=2427500988-58 British American Tobacco], Accessed 10 May 2021</ref>
 
As of May 2021, there are no British American Tobacco-affiliated persons accredited for access to European Parliament premises. Mr Eric Sensi-Minautier is in charge of EU relations. <ref name="BAT_TB"> European Transparency Register, [https://web.archive.org/web/20210510141950/https://ec.europa.eu/transparencyregister/public/consultation/displaylobbyist.do?id=2427500988-58 British American Tobacco], Accessed 10 May 2021</ref>
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In 2019, British American Tobacco appeared to have a large lobbying contract potentially worth EUR 500,000 - 599,999 with EUTOP Europe GmbH. <ref>
 
In 2019, British American Tobacco appeared to have a large lobbying contract potentially worth EUR 500,000 - 599,999 with EUTOP Europe GmbH. <ref>
European Transparency Register, [https://web.archive.org/save/https://ec.europa.eu/transparencyregister/public/consultation/displaylobbyist.do?id=171298025234-65 EUTOP Europe GmbH], Accessed 27 July 2020 </ref>
+
European Transparency Register, [https://ec.europa.eu/transparencyregister/public/consultation/displaylobbyist.do?id=171298025234-65 EUTOP Europe GmbH], Accessed 27 July 2020 </ref>
  
 
British American Tobacco also used BDL Lobbying Srl for lobbying in 2019 with services worth between EUR 100,000 - 199,999 <ref>
 
British American Tobacco also used BDL Lobbying Srl for lobbying in 2019 with services worth between EUR 100,000 - 199,999 <ref>
European Transparency Register, [https://web.archive.org/save/https://ec.europa.eu/transparencyregister/public/consultation/displaylobbyist.do?id=638996717979-40 BDL Lobbying Srl], Accessed 27 July 2020 </ref> and Business Platform Europe with services between 10,000 - 24,999 between July 2018 and June 2019. <ref>
+
European Transparency Register, [https://ec.europa.eu/transparencyregister/public/consultation/displaylobbyist.do?id=638996717979-40 BDL Lobbying Srl], Accessed 27 July 2020 </ref> and Business Platform Europe with services between 10,000 - 24,999 between July 2018 and June 2019. <ref>
European Transparency Register, [https://web.archive.org/save/https://ec.europa.eu/transparencyregister/public/consultation/displaylobbyist.do?id=780330912492-15 Business Platform Europe], Accessed 27 July 2020 </ref>.
+
European Transparency Register, [https://ec.europa.eu/transparencyregister/public/consultation/displaylobbyist.do?id=780330912492-15 Business Platform Europe], Accessed 27 July 2020 </ref>.
  
 
In 2019, British American Tobacco had an estimated annual cost related to activities covered by the European Transparency Registry in the amount of EUR 2,250,000 - 2,499,999. {{r|BAT_TB}} EU Transparency register lists British American Tobacco as a member of various associations and networks around the world, including: AmCham EU, British Chamber of Commerce Belgium, BusinessEurope, Institute of Economics Affairs (IEA), Kangaroo Group, International Chamber of Commerce UK, INTA, CBI, ICC BASCAP, CECCM (now Tobacco Europe), ESTA, ECMA, CEPS. {{r|BAT_TB}}
 
In 2019, British American Tobacco had an estimated annual cost related to activities covered by the European Transparency Registry in the amount of EUR 2,250,000 - 2,499,999. {{r|BAT_TB}} EU Transparency register lists British American Tobacco as a member of various associations and networks around the world, including: AmCham EU, British Chamber of Commerce Belgium, BusinessEurope, Institute of Economics Affairs (IEA), Kangaroo Group, International Chamber of Commerce UK, INTA, CBI, ICC BASCAP, CECCM (now Tobacco Europe), ESTA, ECMA, CEPS. {{r|BAT_TB}}
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====Kenya====
 
====Kenya====
BAT Kenya  is lobbying the government to reverse the ban on its nicotine pouches. Kenya wanted to classify BAT’s nicotine pouches as tobacco products that are under the tobacco control law, Health Cabinet Secretary Mutahi Kagwe said last February after the product was declared illegal by his ministry. The move would place on the nicotine pouches similar marketing restrictions that are imposed on cigarettes and other tobacco products by the Tobacco Control Act, which include promotions and advertising, usage in public areas, and use by minors.  <ref> [https://web.archive.org/save/https://www.businessdailyafrica.com/bd/corporate/companies/bat-lobbies-to-resume-nicotine-pouch-sales-3786400 BAT in talks to resume sales of Lyft], ''The Business Daily'', 19 April 2022, Accessed 26 April 2022 </ref>
 
 
 
An employee of a Kenyan PR agency working directly for British American Tobacco offered a bribe to a journalist to leak details of The Bureau’s investigation into how the company had targeted young non-smokers. <ref>[https://web.archive.org/web/20210312015105/https://www.thebureauinvestigates.com/stories/2021-02-21/bats-pr-agency-tried-to-bribe-bureaus-kenyan-reporter BAT’s PR agency tried to bribe Bureau’s Kenyan reporter], ''The Bureau Investigates'', 21 February 2021, Accessed 12 March 2021</ref>
 
An employee of a Kenyan PR agency working directly for British American Tobacco offered a bribe to a journalist to leak details of The Bureau’s investigation into how the company had targeted young non-smokers. <ref>[https://web.archive.org/web/20210312015105/https://www.thebureauinvestigates.com/stories/2021-02-21/bats-pr-agency-tried-to-bribe-bureaus-kenyan-reporter BAT’s PR agency tried to bribe Bureau’s Kenyan reporter], ''The Bureau Investigates'', 21 February 2021, Accessed 12 March 2021</ref>
  
Researchers have previously suggested British American Tobacco has undue influence over the Kenyan government and is in breach of the WHO tobacco convention. The company has been accused of intimidation and interference in the country. <ref>[https://web.archive.org/save/https://www.theguardian.com/sustainable-business/2015/mar/02/tobacco-industry-accused-intimidation-interference-kenya Tobacco industry accused of 'intimidation and interference' in Kenya], ''The Guardian'', 3 March 2015, Accessed 19 December 2018 </ref>
+
Researchers have previously suggested British American Tobacco has undue influence over the Kenyan government and is in breach of the WHO tobacco convention. The company has been accused of intimidation and interference in the country. <ref>[https://www.theguardian.com/sustainable-business/2015/mar/02/tobacco-industry-accused-intimidation-interference-kenya Tobacco industry accused of 'intimidation and interference' in Kenya], ''The Guardian'', 3 March 2015, Accessed 19 December 2018 </ref>
  
In July 2017, the Guardian revealed that in Kenya and Uganda, British American Tobacco sought to prevent the government from taking preventative measures against tobacco. <ref> [https://web.archive.org/save/http://stories.publiceye.ch/tobacco/ The blazing success of Swiss cigarettes in Africa], ''Public Eye'', January 2019, Accessed 10 July 2019 </ref> In 2019, the Kenya Tobacco Control Alliance called upon the National Treasury to investigate cigarette manufacturer British American Tobacco alliance over alleged tax avoidance. This followed a report by Tax Justice Network that revealed how British American Tobacco avoids taxes in low and middle-income countries, which is not in line with the World Health Organization recommendations for tobacco taxes to be raised up to 70 per cent. Chief Executive Officer for Consumer International Network, Samuel Ochieng, also mentioned BAT could be increasingly evading taxes since they allegedly bribed policy makers and KRA officials. <ref>[https://web.archive.org/save/https://www.capitalfm.co.ke/business/2019/05/cigarette-manufacturer-bat-on-the-spot-for-tax-avoidance/ Cigarette manufacturer BAT on the spot for tax avoidance], ''Capital Business'', 27 May 2019, Accessed 31 January 2020 </ref>
+
In July 2017, the Guardian revealed that in Kenya and Uganda, British American Tobacco sought to prevent the government from taking preventative measures against tobacco. <ref> [http://stories.publiceye.ch/tobacco/ The blazing success of Swiss cigarettes in Africa], ''Public Eye'', January 2019, Accessed 10 July 2019 </ref> In 2019, the Kenya Tobacco Control Alliance called upon the National Treasury to investigate cigarette manufacturer British American Tobacco alliance over alleged tax avoidance. This followed a report by Tax Justice Network that revealed how British American Tobacco avoids taxes in low and middle-income countries, which is not in line with the World Health Organization recommendations for tobacco taxes to be raised up to 70 per cent. Chief Executive Officer for Consumer International Network, Samuel Ochieng, also mentioned BAT could be increasingly evading taxes since they allegedly bribed policy makers and KRA officials. <ref>[https://www.capitalfm.co.ke/business/2019/05/cigarette-manufacturer-bat-on-the-spot-for-tax-avoidance/ Cigarette manufacturer BAT on the spot for tax avoidance], ''Capital Business'', 27 May 2019, Accessed 31 January 2020 </ref>
  
 
====Malawi====
 
====Malawi====
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Adviser to the Prime Minister on Commerce and Investment, Abdul Razak Dawood chaired a meeting with British American Tobacco. The chair acknowledged BAT’s contributions to Pakistan and assured the Area Director BAT of his and the Secretary’s full support in further facilitating exports. <ref>[http://web.archive.org/save/https://www.google.com/url?q=https://dunya.com.pk/index.php/pakistan/2021-10-12/1894804&sa=D&source=docs&ust=1634171309748000&usg=AOvVaw1urOd_zrPmop7tl3S15KiE Article Title], ''Dunya'', 12 October 2021, Accessed 9 November 20221 </ref>
 
Adviser to the Prime Minister on Commerce and Investment, Abdul Razak Dawood chaired a meeting with British American Tobacco. The chair acknowledged BAT’s contributions to Pakistan and assured the Area Director BAT of his and the Secretary’s full support in further facilitating exports. <ref>[http://web.archive.org/save/https://www.google.com/url?q=https://dunya.com.pk/index.php/pakistan/2021-10-12/1894804&sa=D&source=docs&ust=1634171309748000&usg=AOvVaw1urOd_zrPmop7tl3S15KiE Article Title], ''Dunya'', 12 October 2021, Accessed 9 November 20221 </ref>
  
In 2018, [[Philip Morris International]] Inc and British American Tobacco Plc lobbied Pakistan’s government not to implement larger health warnings on cigarette packs. British American Tobacco, through its local subsidiary, also lobbied then Prime Minister Shahid Khaqan Abbasi with a letter and met Pakistani officials, according to government documents and a review of the October 2017 correspondence. <ref> [https://web.archive.org/save/https://www.reuters.com/article/us-pakistan-tobacco-insight/pakistan-diluted-proposed-tobacco-health-warnings-after-philip-morris-bat-lobbying-idUSKCN1IU11R Pakistan diluted proposed tobacco health warnings after Philip Morris, BAT lobbying], ''Reuters'', 29 May 2018, Accessed 19 December 2018 </ref>
+
In 2018, [[Philip Morris International]] Inc and British American Tobacco Plc lobbied Pakistan’s government not to implement larger health warnings on cigarette packs. British American Tobacco, through its local subsidiary, also lobbied then Prime Minister Shahid Khaqan Abbasi with a letter and met Pakistani officials, according to government documents and a review of the October 2017 correspondence. <ref> [https://www.reuters.com/article/us-pakistan-tobacco-insight/pakistan-diluted-proposed-tobacco-health-warnings-after-philip-morris-bat-lobbying-idUSKCN1IU11R Pakistan diluted proposed tobacco health warnings after Philip Morris, BAT lobbying], ''Reuters'', 29 May 2018, Accessed 19 December 2018 </ref>
  
 
In 2020 [[Philip Morris International]] and British American Tobacco allegedly manipulated a tender process to award a contract for tracing illicit cigarettes to their preferred company.<ref>Expose Tobacco, [https://web.archive.org/save/https://exposetobacco.org/wp-content/uploads/CorruptionBrief.pdf The Issue Brief The Tobacco Industry and Corruption], 6 May 2021, p.14, Accessed 18 July 2021</ref>
 
In 2020 [[Philip Morris International]] and British American Tobacco allegedly manipulated a tender process to award a contract for tracing illicit cigarettes to their preferred company.<ref>Expose Tobacco, [https://web.archive.org/save/https://exposetobacco.org/wp-content/uploads/CorruptionBrief.pdf The Issue Brief The Tobacco Industry and Corruption], 6 May 2021, p.14, Accessed 18 July 2021</ref>
 +
 +
====Scotland====
 +
British American Tobacco is a Silver member of the [https://www.scottishshop.org.uk Scottish Grocers Federation], a front group 'promoting responsible community retailing by lobbying, communication, networking and advice.' As of 2018, Japan Tobacco International and Imperial Tobacco were both listed as members on the organization's website. <ref> Scottish Grocers Federation, [https://www.scottishshop.org.uk/about/corporate-members-sgf Corporate Members], Accessed 28 December 2018 </ref>
  
 
====South Africa====
 
====South Africa====
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British American Tobacco allegedly negotiated bribe for Mugabe, new evidence reveals BBC Panorama joint investigation claims company involved in conspiracy to pay between $300,000 and $500,000 to former Zimbabwean leader’s party. <ref>[https://web.archive.org/save/https://www.independent.co.uk/news/business/bat-robert-mugabe-bbc-panorama-b1919207.html British American Tobacco allegedly negotiated bribe for Mugabe, new evidence reveals], ''The Independent'', 14 September 2021, Accessed 20 September 2021</ref>
 
British American Tobacco allegedly negotiated bribe for Mugabe, new evidence reveals BBC Panorama joint investigation claims company involved in conspiracy to pay between $300,000 and $500,000 to former Zimbabwean leader’s party. <ref>[https://web.archive.org/save/https://www.independent.co.uk/news/business/bat-robert-mugabe-bbc-panorama-b1919207.html British American Tobacco allegedly negotiated bribe for Mugabe, new evidence reveals], ''The Independent'', 14 September 2021, Accessed 20 September 2021</ref>
  
British American Tobacco accused the Government of being “unreasonable and maintaining the cigarettes ban for ulterior purposes”. British American Tobacco warned that cigarette sales were likely to fall for the second quarter of 2020, with trade, consumer stocks and revenue growth taking a hit in the country but decided not to take legal action against the government over the ban of cigarette sales after initially saying it would head to court to have the ban overturned. <ref>[https://web.archive.org/save/https://www.enca.com/news/bat-wont-pursue-court-action-against-cigarettes-ban BAT won't pursue court action against cigarettes ban], ''ENCA'', 6 May 2020, Accessed 14 May 2020 </ref>  
+
During the Covid-19 pandemic the South African Government posed restrictions on the sale of cigaretes. After the government reneged on its promise to reopen the market under phase 4 of the Covid-19 lockdown regulations <ref>[https://zimbabwevoice.com/2020/05/03/british-american-tobacco-fights-sa-govt-over-cigarette-sales-ban/ British American Tobacco fights SA Govt over cigarette sales ban], ''Zimbabwe Voice'', 1 May 2020, Accessed 14 May 2020 </ref> British American Tobacco accused the Government of being “unreasonable and maintaining the cigarettes ban for ulterior purposes”. British American Tobacco warned that cigarette sales were likely to fall for the second quarter of 2020, with trade, consumer stocks and revenue growth taking a hit in the country but decided not to take legal action against the government over the ban of cigarette sales after initially saying it would head to court to have the ban overturned. <ref>[https://www.enca.com/news/bat-wont-pursue-court-action-against-cigarettes-ban BAT won't pursue court action against cigarettes ban], ''ENCA'', 6 May 2020, Accessed 14 May 2020 </ref>  
  
Japan Tobacco International and British American Tobacco South Africa, together with The South Africa Tobacco Transformation Alliance (SATTA) claim the COVID-19 tobacco sale ban represented an unwarranted and unfair infringement of citizens’ rights. <ref>[https://web.archive.org/save/https://africatimes.com/2020/07/22/big-tobacco-accused-of-hypocrisy-over-south-africa-ban/https://africatimes.com/2020/07/22/big-tobacco-accused-of-hypocrisy-over-south-africa-ban/ Big Tobacco accused of hypocrisy over South Africa ban], ''Africa Times'', 22 July 2020, Accessed 24 August 2020 </ref>
+
Japan Tobacco International and British American Tobacco South Africa, together with The South Africa Tobacco Transformation Alliance (SATTA) claim the COVID-19 tobacco sale ban represented an unwarranted and unfair infringement of citizens’ rights. <ref>[https://africatimes.com/2020/07/22/big-tobacco-accused-of-hypocrisy-over-south-africa-ban/ Big Tobacco accused of hypocrisy over South Africa ban], ''Africa Times'', 22 July 2020, Accessed 24 August 2020 </ref>
  
 
The Fair-Trade Independent wrote to the South African Revenue Service and Department of Health asking that British American Tobacco be investigated over claims BATSA and some retailers had contravened the Tobacco Act by gifting mobile airtime vouchers.<ref>[https://web.archive.org/save/https://www.news24.com/fin24/companies/tobacco-group-drags-fresh-batsa-into-a-fresh-legal-storm-20210601 Tobacco group drags BATSA into a fresh legal storm], ''News 24'', 1 June 2021, Accessed 10 July 2021</ref>
 
The Fair-Trade Independent wrote to the South African Revenue Service and Department of Health asking that British American Tobacco be investigated over claims BATSA and some retailers had contravened the Tobacco Act by gifting mobile airtime vouchers.<ref>[https://web.archive.org/save/https://www.news24.com/fin24/companies/tobacco-group-drags-fresh-batsa-into-a-fresh-legal-storm-20210601 Tobacco group drags BATSA into a fresh legal storm], ''News 24'', 1 June 2021, Accessed 10 July 2021</ref>
  
 
====Switzerland====
 
====Switzerland====
British American Tobacco invited the press to a meet & greet with the company’s Swiss CEO Mads Larsen and Austrian professor, Bernd Mayer. Mayer spoke about the “benefits of e-cigarettes as an alternative for smokers”. Two parliamentarians were also in attendance.<ref>[https://web.archive.org/save/https://www.letemps.ch/economie/bat-simmisce-debat-lecigarette BAT s’immisce dans le débat sur l’e-cigarette ], ''Le Temps'', 27 November 2019, Accessed 15 December 2019</ref>
+
British American Tobacco invited the press to a meet & greet with the company’s Swiss CEO Mads Larsen and Austrian professor, Bernd Mayer. Mayer spoke about the “benefits of e-cigarettes as an alternative for smokers”. Two parliamentarians were also in attendance.<ref>[https://www.letemps.ch/economie/bat-simmisce-debat-lecigarette BAT s’immisce dans le débat sur l’e-cigarette ], ''Le Temps'', 27 November 2019, Accessed 15 December 2019</ref>
  
 
====Uganda====
 
====Uganda====
British American Tobacco asked the Ugandan government to lift a ban on e-cigarettes as it sought growth opportunities in a tough business environment. <ref> [https://web.archive.org/save/https://www.theeastafrican.co.ke/business/BAT-Uganda-wants-e-cigarette-ban-lifted/2560-5476804-tbq6a7/index.html BAT Uganda wants ban on e-cigarettes lifted], The East African, 3 March 2020, Accessed 15 March 2020</ref>
+
British American Tobacco asked the Ugandan government to lift a ban on e-cigarettes as it sought growth opportunities in a tough business environment. <ref> [https://www.theeastafrican.co.ke/business/BAT-Uganda-wants-e-cigarette-ban-lifted/2560-5476804-tbq6a7/index.html BAT Uganda wants ban on e-cigarettes lifted], The East African, 3 March 2020, Accessed 15 March 2020</ref>
  
In July 2017, the Guardian revealed that British American Tobacco in Kenya and Uganda sought to prevent the government from taking preventative measures against tobacco. <ref> [https://web.archive.org/save/http://stories.publiceye.ch/tobacco/The blazing success of Swiss cigarettes in Africa], ''Public Eye'', January 2019, Accessed 10 July 2019 </ref>
+
In July 2017, the Guardian revealed that British American Tobacco in Kenya and Uganda sought to prevent the government from taking preventative measures against tobacco. <ref> [http://stories.publiceye.ch/tobacco/ The blazing success of Swiss cigarettes in Africa], ''Public Eye'', January 2019, Accessed 10 July 2019 </ref>
  
 
====Ukraine====
 
====Ukraine====
 
The British Tobacco International Tobacco Corporation has been accused of optimizing taxes in Ukraine. In particular, in the design of salespeople, consultants and experts not as full-time employees, but FOPs. This is stated in the investigation of journalist Eugene Plinsky on YouTube. <ref>[http://web.archive.org/save/https://www.rbc.ua/ukr/styler/mezhdunarodnuyu-tabachnuyu-kompaniyu-obvinili-1634971222.html Міжнародну тютюнову компанію звинуватили в оптимізації податків в Україні: в чому причина], ''RBC'', 23 October 2021, Accessed 9 November 2021</ref>
 
The British Tobacco International Tobacco Corporation has been accused of optimizing taxes in Ukraine. In particular, in the design of salespeople, consultants and experts not as full-time employees, but FOPs. This is stated in the investigation of journalist Eugene Plinsky on YouTube. <ref>[http://web.archive.org/save/https://www.rbc.ua/ukr/styler/mezhdunarodnuyu-tabachnuyu-kompaniyu-obvinili-1634971222.html Міжнародну тютюнову компанію звинуватили в оптимізації податків в Україні: в чому причина], ''RBC'', 23 October 2021, Accessed 9 November 2021</ref>
  
In 2019 The Anti-Monopoly Committee of Ukraine fined cigarette manufacturers and distributors, including [[Philip Morris]], JTI Ukraine, [[Imperial Tobacco]], British American Tobacco, as well as the Tedis-Ukraine distributor, who appealed the decision of the Antimonopoly Committee for a fine of UAH 6.5 billion (USD 265 million). The AMCU claimed there was a producers' conspiracy to prevent new potential participants from entering the tobacco distribution market. <ref>[https://web.archive.org/save/https://korrespondent.net/business/companies/4148556-tabachnye-kompanyy-budut-sudytsia-s-amku-yz-za-shtrafa-v-65-mlrd-hrn Табачные компании будут судиться с АМКУ из-за штрафа в 6,5 млрд грн], ''Korrespondent'', 10 October 2019, Accessed 26 November 2019 </ref>
+
In 2019 The Anti-Monopoly Committee of Ukraine fined cigarette manufacturers and distributors, including [[Philip Morris]], JTI Ukraine, [[Imperial Tobacco]], British American Tobacco, as well as the Tedis-Ukraine distributor, who appealed the decision of the Antimonopoly Committee for a fine of UAH 6.5 billion (USD 265 million). The AMCU claimed there was a producers' conspiracy to prevent new potential participants from entering the tobacco distribution market. <ref>[https://korrespondent.net/business/companies/4148556-tabachnye-kompanyy-budut-sudytsia-s-amku-yz-za-shtrafa-v-65-mlrd-hrn Табачные компании будут судиться с АМКУ из-за штрафа в 6,5 млрд грн], ''Korrespondent'', 10 October 2019, Accessed 26 November 2019 </ref>
  
 
====United Kingdom====
 
====United Kingdom====
[[Philip Morris International]], [[British American Tobacco]], [[Japan Tobacco International]], [[Imperial Brands]] and Juul are all members of the UK Vaping Industry Association (UKVIA), the United Kingdom's leading forum for supporting, developing and promoting the vaping industry. In March 2021, UKVIA issued a wide-ranging report recommending an easing of restrictions covering advertising, packaging and product sizes in the United Kingdom. <ref>[https://web.archive.org/save/https://www.thetimes.co.uk/article/vaping-firms-want-advert-rules-relaxed-3pk76j8mg Vaping firms want advert rules relaxed], ''The Times'', 16 March 2021, Accessed 21 April 2021 </ref>
+
[[Philip Morris International]], [[British American Tobacco]], [[Japan Tobacco International]], [[Imperial Brands]] and Juul are all members of the UK Vaping Industry Association (UKVIA), the United Kingdom's leading forum for supporting, developing and promoting the vaping industry. In March 2021, UKVIA issued a wide-ranging report recommending an easing of restrictions covering advertising, packaging and product sizes in the United Kingdom. <ref>[https://www.thetimes.co.uk/article/vaping-firms-want-advert-rules-relaxed-3pk76j8mg Vaping firms want advert rules relaxed], ''The Times'', 16 March 2021, Accessed 21 April 2021 </ref>
  
The former MP Byron Davies held a reception with British American Tobacco in a parliamentary dining room in November 2016. Craig Mackinlay, a Conservative MP, hosted a roundtable for the Tobacco Manufacturers’ Association in October 2016. <ref> [https://web.archive.org/save/https://www.theguardian.com/politics/2017/dec/29/tory-and-dup-mps-criticised-wining-dining-tobacco-firms Tory and DUP MPs criticised for ‘wining and dining’ tobacco firms], ''The Guardian'', 29 November 2017, Accessed 12 February 2020 </ref>  CTF Partners, owned by Lynton Crosby, is a registered lobbyist for British American Tobacco on “issues impacting domestic tobacco industry”. <ref>[https://web.archive.org/save/https://www.opendemocracy.net/en/opendemocracyuk/why-is-johnsons-campaign-managers-firm-bragging-about-links-to-british-politicians/ Why is Johnson’s campaign manager’s firm bragging about links to British politicians?], ''Open Democracy'', 21 June 2019, Accessed 10 July 2019</ref> 2018 Freedom of information requests revealed that the U.K. Foreign Office and the Department for International Trade had been championing the interests of British American Tobacco in the past. This is despite the government being forced to draw up new guidelines for UK embassy staff after it emerged in 2012 that the UK ambassador had been lobbying the Panama government on behalf of the company. <ref>[https://web.archive.org/save/https://www.theguardian.com/business/2018/jan/27/british-embassies-promote-tobacco-abroad-hypocrisy UK accused of hypocrisy on overseas tobacco control], ''The Guardian'', 28 January 2018, Accessed 4 December 2018 </ref>
+
The former MP Byron Davies held a reception with British American Tobacco in a parliamentary dining room in November 2016. Craig Mackinlay, a Conservative MP, hosted a roundtable for the Tobacco Manufacturers’ Association in October 2016. <ref> [https://www.theguardian.com/politics/2017/dec/29/tory-and-dup-mps-criticised-wining-dining-tobacco-firms Tory and DUP MPs criticised for ‘wining and dining’ tobacco firms], ''The Guardian'', 29 November 2017, Accessed 12 February 2020 </ref>  CTF Partners, owned by Lynton Crosby, is a registered lobbyist for British American Tobacco on “issues impacting domestic tobacco industry”. <ref>[https://www.opendemocracy.net/en/opendemocracyuk/why-is-johnsons-campaign-managers-firm-bragging-about-links-to-british-politicians/ Why is Johnson’s campaign manager’s firm bragging about links to British politicians?], ''Open Democracy'', 21 June 2019, Accessed 10 July 2019</ref> 2018 Freedom of information requests revealed that the U.K. Foreign Office and the Department for International Trade had been championing the interests of British American Tobacco in the past. This is despite the government being forced to draw up new guidelines for UK embassy staff after it emerged in 2012 that the UK ambassador had been lobbying the Panama government on behalf of the company. <ref>[https://www.theguardian.com/business/2018/jan/27/british-embassies-promote-tobacco-abroad-hypocrisy UK accused of hypocrisy on overseas tobacco control], ''The Guardian'', 28 January 2018, Accessed 4 December 2018 </ref>
  
 
====United States====
 
====United States====
The California state legislature passed a ban on menthol cigarettes in August 2020, a move that followed weeks of lobbying by British American Tobacco. Menthol cigarettes had represented about a third of the USD 94 billion annual in-country cigarette market, and accounted for 55 percent of Reynolds American's cigarette sales by volume. <ref>Seeking Alpha, [https://web.archive.org/save/https://seekingalpha.com/news/3609878-bill-banning-menthol-tobacco-heads-to-california-governors-deskBill banning menthol tobacco heads to California governor's desk], 28 August 2020, Accessed 9 October 2020</ref>
+
The California state legislature passed a ban on menthol cigarettes in August 2020, a move that followed weeks of lobbying by British American Tobacco. Menthol cigarettes had represented about a third of the USD 94 billion annual in-country cigarette market, and accounted for 55 percent of Reynolds American's cigarette sales by volume. <ref>Seeking Alpha, [https://seekingalpha.com/news/3609878-bill-banning-menthol-tobacco-heads-to-california-governors-desk Bill banning menthol tobacco heads to California governor's desk], 28 August 2020, Accessed 9 October 2020</ref>
  
 
Lobbying expenses reported in 2018:
 
Lobbying expenses reported in 2018:
  
 
{| class="wikitable"
 
{| class="wikitable"
!'''Lobbying Firm Hired || Amount <ref name="BAT_OS2019"> Open Secrets website, [https://web.archive.org/save/https://www.opensecrets.org/lobby/clientlbs.php?id=D000067317&year=2019 Lobbyists representing British American Tobacco, 2019], Accessed 23 July 2019 </ref>|| Subsidiary (Lobbied For) {{r|BAT_OS2019|}} || Lobbyists Hired''' {{r|BAT_OS2019|}}'''
+
!'''Lobbying Firm Hired || Amount <ref name="BAT_OS2019"> Open Secrets website, [https://www.opensecrets.org/lobby/clientlbs.php?id=D000067317&year=2019 Lobbyists representing British American Tobacco, 2019], Accessed 23 July 2019 </ref>|| Subsidiary (Lobbied For) {{r|BAT_OS2019|}} || Lobbyists Hired''' {{r|BAT_OS2019|}}'''
 
|-
 
|-
 
| 10 Square Solutions || 30,000 || Reynolds American || Copher, Michael  
 
| 10 Square Solutions || 30,000 || Reynolds American || Copher, Michael  
Line 2,453: Line 2,448:
 
|}
 
|}
  
List of issues lobbied on in 2019 <ref> Open Secrets website, [https://web.archive.org/save/https://www.opensecrets.org/lobby/clientissues.php?id=D000067317&year=2019 Issues, 2019], Accessed 23 July 2019 </ref>
+
List of issues lobbied on in 2019 <ref> Open Secrets website, [https://www.opensecrets.org/lobby/clientissues.php?id=D000067317&year=2019 Issues, 2019], Accessed 23 July 2019 </ref>
 
{|
 
{|
 
! Issue || Specific Issues || No. of Reports*
 
! Issue || Specific Issues || No. of Reports*
Line 2,474: Line 2,469:
 
|}
 
|}
  
Wall Street Journal reported British American Tobacco plans to challenge possible restrictions on menthol cigarettes in the United States and argue that a ban in Canada hasn’t reduced smoking rates. <ref>[https://web.archive.org/save/https://www.wsj.com/articles/newport-owner-bat-sets-out-defense-of-menthols-11551365314 Newport Owner BAT Sets Out Defense of Menthols], ''Wall Street Journal'', 28 February 2019, Accessed 21 April 2019 </ref>
+
Wall Street Journal reported British American Tobacco plans to challenge possible restrictions on menthol cigarettes in the United States and argue that a ban in Canada hasn’t reduced smoking rates. <ref>[https://www.wsj.com/articles/newport-owner-bat-sets-out-defense-of-menthols-11551365314 Newport Owner BAT Sets Out Defense of Menthols], ''Wall Street Journal'', 28 February 2019, Accessed 21 April 2019 </ref>
 
 
====Uzbekistan====
 
British American Tobacco Uzbekistan spoke during hearings of the Uzbek Parliament against a complete ban on the import of smokeless tobacco products. The company representatives said the ban could adversely affect the company’s planned investment programs.<ref> Senat, [https://web.archive.org/save/https://senat.uz/ru/lists/view/3941 В предварительном порядке обсужден Закон Республики Узбекистан «Об ограничении распространения и потребления алкогольной и табачной продукции»], 2 February 2022, Accessed 6 March 2022</ref>
 
  
 
====Zimbabwe====
 
====Zimbabwe====

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