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===Investigations===
 
===Investigations===
New research co-authored by University of Bath details tax avoidance tactics used by the world’s four largest publicly-traded tobacco companies. Japan Tobacco International appears to send large dividends and interest payments straight back to its parent company in Japan. <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>
 
  
 
Japan Tobacco International Singapore was fined SGD 15,000 in February 2020 for distributing cigarettes at an outdoors electronic music festival without a licence. Japan Tobacco International one of the sponsors of Ultra 2016, had come to an agreement with organisers of the music festival to provide two booths with menus stating the range of cigarettes it had. Staff manning the booth would then take orders from partygoers and buy cigarettes from a 7-Eleven store nearby. <ref>[https://sg.news.yahoo.com/cigarette-maker-fined-15-k-for-distributing-advertising-products-at-music-festival-without-licence-044859010.html  Cigarette maker fined $15k for distributing, advertising products at music festival without licence], ''Yahoo!'', 21 February 2020, Accessed 15 March 2020</ref>
 
Japan Tobacco International Singapore was fined SGD 15,000 in February 2020 for distributing cigarettes at an outdoors electronic music festival without a licence. Japan Tobacco International one of the sponsors of Ultra 2016, had come to an agreement with organisers of the music festival to provide two booths with menus stating the range of cigarettes it had. Staff manning the booth would then take orders from partygoers and buy cigarettes from a 7-Eleven store nearby. <ref>[https://sg.news.yahoo.com/cigarette-maker-fined-15-k-for-distributing-advertising-products-at-music-festival-without-licence-044859010.html  Cigarette maker fined $15k for distributing, advertising products at music festival without licence], ''Yahoo!'', 21 February 2020, Accessed 15 March 2020</ref>

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