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1 2 Yearbook of Private International Law

4.2 If the seller is selling a lot not held by PAH on its premises or under its control, the seller warrants and undertakes to PAH and the buyer that upon demand by the buyer, the lot will be available and will be in a deliverable state

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I think sometimes legislators dont think through the ways people can avoid these things as much. (The Department of Revenues chief economist, Kazim Ozyurt, made a similar point in a presentation before the Illegal Tobacco Commission in November: Tax avoidance appears to be unavoidable in general, one of his slides began, before detailing ways to mitigate it.) In this view, figuring out the right place to set a cigarette tax is less a matter of simply passing a law, and more about finding the right balance among public health, budget needs, and crime