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This internationally recognised standard for tobacco taxation has been developed and published for all countries by the World Bank (Jha & Chaloupka, 1999), World Health Organisation (WHO, 2010, 2014, 2015, 2017, 2019, 2021) and United Nations Development Programme (UNDP and WHO, 2019)

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and (E) Contact information for questions and complaints, and a statement explaining how participants and beneficiaries can obtain more information about the notice, including: ( 1 ) The plan's or issuer's phone number and an email or web portal address