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BAT shifts nearly $1bn out of developing countries into one UK office Tax Justice Network | April 30, 2019 For every dollar British American Tobacco (BAT) paid in tax in the countries it operates in, the giant multinational shifted more than half a dollar that would have been taxed locally to a UK subsidiary where BAT paid almost no tax

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Alternative tobacco products should be taxed according to their degree of harm to encourage consumers moving down the harm continuum, and overall tax burdens should be low enough to keep consumers away from more dangerous illicit markets