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In the last report where these contingent liabilities were disclosed, they were facing an additional tax assessment of $124 million for aggressive tax planning using debt financing structures in South Africa, a $422 million income tax assessment in Brazil, a VAT and duty dispute to the tune of $218 million in Bangladesh, and a $131million tax assessment in Egypt

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Di Candilo M, Faccioli G, Grassi G, Faeti V (1992) Effect of tomato mosaic virus (ToMV) on yield of machine-harvested processing tomatoes

Promotion Studies found that, due to their contracts, stores were required to promote products and maintain certain sales volumes to maintain their payments.6 23 26 29 32 One retailer in the USA reported that 10%15% of your contract depends on performance and 10%15% depends on your volume of sales,32 while another study in the USA described a specific contract in which retailers were required to sell at least 100 cartons of industry brands and 17 cartons of RJ Reynolds brands per week to qualify for incentives.6 Complementing required sales volumes, multiple studies also reported volume discounts (ie, receiving discounts on tobacco products from tobacco manufacturers for purchasing a large volume).24 25 27 29 32 39 An ex-tobacco manufacturer representative in Australia described this as giving larger rebates to retailers for every 1000 cigarette sticks they sold.39 To assist in promoting large quantities of product, starting in 2018, studies reported that manufacturer representatives encouraged verbal promotion of products.15 17 39 For example, retailers from one study in the UK were expected to promote a particular product to customers for a set period of time