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The highest tax in the EU is levied in Ireland at 9.92 ($10.72) per pack of 20 cigarettes, followed by the Netherlands at 7.66 ($8.28) and France at 7.45 ($8.05)

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Even if a company does get caught, Cummings said the penalties are laughably low: a maximum $50,000 fine for a shipment that can be worth close to $1 million

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Reynolds chairman Wajnert insists that Delen decided on his own to retire, but clearly Wajnert and his fellow directors decided they needed someone who could sell the dream of combining Americas No