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University of Bath

Missing Millions - A cross-examination of British American Tobacco Kenya’s tax bill

This brief explores the inconsistencies between the amount of cigarettes produced and the tax paid by British American Tobacco’s subsidiary in Kenya (BATK).

The report includes a detailed cross-examination of BATK's publicly stated financial records, internal data of the Kenya Revenue Authority (KRA), and information from the World Health Organisation (WHO) which reveals numerous discrepancies in BATK’s statements.