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Its 9am in singapore. 1am in london and five in the afternoon in california where bosses at apple the worlds most Profitable Company are watching a new tax controversy unravel. Leaked documents show the tech giant actively sought out tax havens after an irish low tax loophole it used was closed. The company then moved massive amounts of cash offshore to the island ofjersey in a move that wouldve saved it billions of dollars. Although the company has done nothing illegal, it is again under fire from the eu and us over its tax arrangements. It came to light after millions of financial documents the Paradise Papers were obtained by the german newspaper, sud Deutsche Zeitung and shared with journalists around the world including a team at the bbc. Simonjack reports. A rapturous reception for the latest iphone. Its the most popular and profitable Consumer Product of all time. Its generated hundreds of billions in profits for apple since it was introduced ten years ago. What these papers show is just how determined apple has been to keep the tax on those profits as low as possible. And how keen some governments, lawyers, and advisers have been to help them do it. For many years, apple sent profits made outside the americas to ireland where an elaborate Corporate Structure meant it paid nearly no tax on the billions it was making. Taxes that would have been due to the United States where politicians started applying pressure to a defiant apple ceo tim cook. We pay all the taxes we owe, every single dollar. We not only comply with the laws but we comply with the spirit of the laws. We dont depend on depend on tax gimmicks. So, no more fiendishly complicated tax arrangements, right . Wrong. Documents obtained from the law form appleby based in bermuda show that when ireland shot that a scheme down, the company went shopping for a new way to keep their tax bills low. A questionnaire was sent to applebys offices in seven tax havens, all british, including questions that made their intention clear. Can you confirm that an irish company, meaning apple subsidiary, can conduct management activities without being subject to taxation in yourjurisdiction . After this offshore beauty parade, apple plumped forjersey and in Company Accounts published since, show theres been no discernible increase in the rate of tax paid worldwide. Now, lets be clear, apple has done nothing illegal but hundreds of billions of dollars remain entangled in a web of low tax jurisdictions, seemingly beyond the reach of any government. The tax equivalent of outer space. And, as these documents show, this is a system that has continually elufed international attempts to reform it. Continually eluded international attempts to reform it. The boss of the International Organisation trying to fix this problem admits its a work in progress. Changing the rules that make it legal means that very of these companies today pay very little or no tax at all. This is what its about. This is what is happening and this is what were working on. Apple actually pays a lot of tax, more than any other company in the world, but not as much as many think it should. Its also not alone. Other multinationals use similar structures and us companies alone are estimated to have over 2 trillion stashed offshore. The Paradise Papers showed the lengths to which they and their advisers are prepared to go to keep their tax bills low. Simon jack, bbc news. The leak is on a huge scale. More than 13 million documents have been leaked and at the centre is a bermuda based Company Called appleby, which says that hackers obtained access to its files. The Paradise Papers reveal, among other things, that the formula i champion, Lewis Hamilton, avoided vat on a luxuryjet he bought by registering it in the isle of man. Richard bilton has been investigating. When you hear tax haven, you might think palm trees. Theyre not all like that. We have arrived in a little place between belfast and liverpool, this is the isle of man, its a British Crown dependency and its an important tax haven. We have found that the island offers a special service that the rich and famous love. Take formula one World Champion Lewis Hamilton. The isle of man gave him back 3. 3 million as a vat refund. Lewis hamilton had to fly his jet here to the isle of man just once. He came here in 2012 with his then girlfriend, pop star nicole scherzinger. And our documents show that customs and excise and there were happy to come in early, at 6am in the morning, to sign off on the vat deal. There are nearly 1000 jets registered here. We believe they come here because the isle of man dont properly apply the European Union and uk rules. Now, those rules are very complicated. But if you use your plane for fun you cant get vat refunds. I cant believe i have my own plane still after all these years. Look at this post, Lewis Hamilton is open about using it for fun. He shouldnt have got a full refund. If they are using it for private purposes, the fact that all this money is being refunded is quite shocking. You should not be getting vat back if it is private usage. Lewis hamiltons lawyers told us he had a set of professionals in place who run most aspects of his business operations. They said isle of man customs gave informed approval to the scheme. In total the isle of man has handed out more than £790 million in vat refunds to jet leasing companies. Isle of man customs has admitted it has given refunds for personal use ofjets as long as its mainly used for business. That shouldnt happen. As a result of our investigation they have called in the British Government to review its procedures. The Paradise Papers show there are other secrets on this island. We have found evidence that shows just how far the isle of Man Government has been prepared to go to help tax dodgers. The european savings directive was an attempt to stop tax evasion across europe. We have found evidence that the isle of man changed one of their laws to help people dodge the new tax. Now, you might think getting approval for something that could help tax evaders would prove difficult but not on the isle of man. We have letters from lawyers to the islands regulator. If you believe it would be helpful for us to provide you with ideas as to how to amend the regulations, please let simon and myself know. In switzerland i tracked down the man who drew up that scheme to help tax dodgers. I want to show you something. The one that needed the isle of man to change the law. Its actually changing the laws, the isle of man changing their own laws so this scheme to help tax evaders can work, isnt it . I would agree with you, yes. That is amazing to me, thats amazing. The isle of mans top politician, the chief minister, promised to investigate our allegations and apologised if the law was changed for tax dodgers. But what about the regulator himself . Did you change the law to help tax dodgers . He is retired now. I tracked him down. No, sir, i think you should help is with this. It was the european savings directive and you changed the law. I have nothing to say. What would you say to our viewers who pay their tax . You should contact the Financial Services authority. More names from the Paradise Papers, more revelations still to come. Richard bilton, bbc news. Much more on the revelations from the Paradise Papers on our website bbc. Com news. But now lets take a look at some of the days other news. President trump leaves tokyo shortly, to continue his asian tour. Hes spent the last two days in japan. His next stop is seoul in south korea. Our correspondent, robin brant joins us from seoul. President trump has just left japan and is expected to arrive in south korea. But north korea will take up most of the agenda. Very much top of the list for President Trump and his south korean counterpart. They are preparing. Thousands of police have been deployed on the streets of seoul, over 100 demonstrations are planned for the next 48 hours. Some supporting the visit, some very much against. It is a brief visit, barely 24 hours, but the most symbolic on this tour of asia. He will speak to american troops later. There are over 30,000 of them based here and then he will address the nations lawmakers tomorrow. What he and the administration and the South Koreans wa nt to administration and the South Koreans want to have come his departure tomorrow is a bistro show of strength. Make no mistake, it is the security umbro offered by the United States that has protected this country for decades and continues to do so is the Nuclear Threat grows from becoming north. Under the surface there are disagreements about how to deal with the north. The president he wanted to extend and oliver branch. President trump has called him an appeaser. There are also disagreements about bilateral trade between the countries and expect donald trump to repeat the message he heard injapan yesterday. He thinks the relationship when it comes to trade is unfairand not relationship when it comes to trade is unfair and not reciprocal. A key concern to the South Koreans is perhaps the president does not repeat that kind of language he has used previously, fire and fury, and referring to kim jong un as rocket man. And particularly the words he used at the United Nations a few weeks ago when he threatened to destroy north korea. President trump has now left japan and destroy north korea. President trump has now leftjapan and is destroy north korea. President trump has now left japan and is embarking on the next leg of his marathon to to south korea. Also making news today the United Nations Security Council has demanded an end to violence in Rakhine State in myanmar. The Burmese Military has subjected the Rohingya Muslim population to what un officials have described as a textbook case of ethnic cleansing. Human Rights Groups have been pressing for tougher action. Scientists in the United States are developing a new method of testing for malaria, using a prototype breathalyser. The breath samples of people with malaria give off a distinctive odour, which allows detection of the disease. It could offer a cheap and easy alternative to blood tests. Researchers say more development is needed but the breathalyser could become a reliable means of early diagnosis. The us air force says it failed to report that the man accused of shooting dead 26 people at a church in texas had a conviction for domestic violence. This would have made it illegal to sell or give a weapon to the suspected gunman, devin kelley, who was convicted by Court Martial in 2012 of assault against his wife and step son. Britains prince charles, and his wife, camilla, the duchess of cornwall, are continuing their tour of asia with a visit to an island in malaysia. The heir to the british throne met tribal leaders as part of this official visit to commemorate the 60th anniversary of bilateral relations between malaysia and the uk. More than 60 people have been killed after typhoon dam ray slammed into Central Vietnam. The typhoon hitjust days before vietnam welcomes world leaders, including President Trump, to the apec summit in da nang. Some areas have been left submerged in the worst flooding in years. Sarah corker reports. This is a unesco World Heritage site 110w this is a unesco World Heritage site now swamped by filthy floodwater. Roads only by boat. This town is well known for its buildings, dating back to the 15th century. The damage here is extensive. The rescues continued. This man is pulled to safety. Then, another family, escaping from the roof of their home. This area is popular with tourists and these backpackers were among the thousands of people evacuated. I have honestly never seen anything like this in my life. The government says flood level zero close to breaking records set in 1997. Translation it has been quite long since people who have suffered from this kind of serious flooding which has a negative impact on our lives. Translation make the people are devastated and we hope the water will go down so we can return home. The water is high it flooded our homes and damaged furniture. The typhoon tore across Central Vietnam with winds of up to 90 kilometres an hour. The most destructive storm to hit this coast in decades. At least 61 people have died. Some after their boats capsized. Others were killed in landslides. Over 20 people are still missing. Reservoirs and la kes a re are still missing. Reservoirs and lakes are now dangerously full. Youre watching newsday on the bbc. Still to come on the programme thought lost forever but then found in an attic a priceless 17th century map of australia also on the programme, as donald trump heads to south korea, we hear from the protestors who arent happy about hosting americas anti Missile System the israeli Prime Minister, yitzhak rabin, the architect of the middle east peace process, has been assassinated. A 27 year old jewish man has been arrested, and an extremistjewish organisation has claimed responsibility for the killing. At polling booths throughout the country, they voted on a historic day for australia. As the results came in, it was clear the monarchy would survive. Of the american hostages, there was no sign. They are being held somewhere inside the compound, and student leaders have threatened that, should the americans attempt rescue, they will all die. This mission has surpassed all expectations. Voyager one is now the most distant man made object anywhere in the universe, and itjust seems to keep on going. Tonight, we proved once more that the true strength of our nation comes not from the might of ourarms, or the scale of our wealth, but from the enduring power of our ideals. This is newsday on the bbc. Im rico hizon in singapore. Im Kasia Madeira in london. Our top stories the latest revelations from the Paradise Papers. Technology giant apple has been managing billions of dollars offshore to avoid tax, but what theyve been doing is not illegal. Donald trumps marathon asia tour has ended injapan. He now moves to south korea, another key ally in the struggle with Nuclear Armed north korea. Lets take a look at some front pages from around the world. Starting with the japan times, which hailed ties between the us and tokyo as being the closest ever. Its headline characterised donald trump taking a lightjab at trade after the us president said he was unhappy with the trade surplus. He suggested japan should buy more us weapons. Of course, after he visits south korea, donald trump will be in china, and state run newspaper the china daily expects talks to to bolster trust. But chinese American Relations have been increasingly fraught and the paper says beijing is ready to exchange views in a candid manner. And the South China Morning Post reports that the former hong kong leader, donald tsang, wont be put on trial for the third time on a bribery charge. But it says mr tsang could have to pay millions of dollars in legal costs incurred during the investigation. Those are the top stories of major publications around the world. Now, kasia, whats sparking discussions online . Well, its actually a video of President Donald Trump and japanese Prime Minister shinzo abe feeding fish. He spoke about trade. He got to play golf. Here it is, you can see both leaders at the koi pond. Some people online have been commenting that donald trump shouldnt have given the fish so much food. At one point he tips a whole box of fish food in. There you go, quite unceremoniously. But as you can see, he was simply following mr abes lead, who was the first to pour all his fish food into the pond. You cant please all the people all the time, can you . Kois are good luck fish so for sure they are full for breakfast, lunch and dinner. A rare map of australia thought to have been lost forever has been discovered in an attic in sweden. The 350 year old map was created by renowned dutch cartographer, joan blaeu, in 1659. The owners only realised its rarity when they put it up for auction. The map has been restored and is now on display at the National Library of australia in canberra. Doctor martin woods is curator of maps at the National Library of australia. Speaking from canberra, he gave more details about the maps history. The map was produced from 30 copper plates in 1659, and this example was pulled from those very plates in 1663. There are only two wall maps that survive, to my knowledge, of this map. Joan blaeu produced 12 maps of the world, the continents, and the dutch provinces. Because, as you would probably know, the dutch were a major power in the mid 17th century. So the map of the east indies was the map that was showing the centre of their power. So, dr woods, im a map collector myself, and from my knowledge, cartographers in the 17th and 18th centuries would be copying from each other. What would make this map authentic and original . Youre right, rico. Frequently copying, and perhaps other map makers such as de wit, and others, were copying from blaeu. But blaeu was the originator, because he was the chief cartographer, and had access to the secret knowledge and maps which would come out of the thousands of voyages which would come back from the east indies, and sometimes to australia. And as a map curator, dr woods, do you feel a personal connection to this object . Very much so, this for me is the moment where australia appears from out of the indian ocean, in the west. Not from the pacific, interestingly, because the dutch didnt chart the east coast of australia. But, for me, there is the appearance from scientific cartographic measurements and the production of a beautiful map combined, which makes this a really special and spectacular object. The message there clearly to check whats in your attic. When President Trump arrives in south korea, hell be met by supporters, but big protests are also expected. The us anti Missile System thats been installed in south korea has proved controversial. We spoke to some of the residents of suseong ri, in the south of the country, where the thaad system has been deployed. Youve been watching newsday. Im rico hizon in singapore. Im rico hizon in singapore. Im kasia madera in london. And lets aim high with ourfinal images. This is angela eiter, who has become the first woman to conquer one of the Worlds Toughest climbing routes. It is called la planta de shiva and its in spain. She went to extraordinary lengths to achieve this. Well, theres been a change in the weather, and Tuesday Morning is going to be frost free across the uk. Monday was so cold. Lets have a look at those temperatures again. We had values down to around minus six degrees in one or two areas, even in oxford there around minus four. Tuesday morning, some six to perhaps 10 degrees higher, and the reason for it is this weatherfront thats moving in, drawing up some milder air. Its not necessarily going to feel all that warm during the daytime, with this cloud over us, but at least the night is nowhere near as frosty, so many of us will not have to scrape the car windows early on Tuesday Morning. This is the weather front by the end of the night, so you can see across scotland, just about fringing western parts of wales there, into the south west. And those temperatures, as weve established already, a lot higher. 10 degrees in cardiff, and around five to 10 degrees for most of us, that is. So here is the morning, then, on tuesday. And across scotland, around six degrees there in glasgow, with some rain. So this is where the weather front is. Its just about flirting with the lake district, lancashire, moving into the peninsula, pembrokeshire, into cornwall, as well, maybe nudging into devon. But, at this point in time, weve just got a few spots of rain for central, southern england and the west midlands, and if anything, anywhere say from sunderland down to norwich and brighton will have some sunshine first thing in the morning. But it is not going to last for very long, because this cloud and rain and the wind will push further eastwards. So for many of us it will start raining, for a time at least, in the afternoon, and with that, the winds will be pretty strong too. It will not feel the warmer at all. Eight degrees in yorkshire, maybe around 11 degrees in london, but a lot better across the north west of the country. This is where that fresher, clearer atlantic airs coming in. Now, watch what happens tuesday night into wednesday, so this is the following night were talking about now, so tuesday night. The weather front edges a little bit further towards the east, and in early hours of wednesday morning, the skies clear once again. So wednesday morning across the uk, once again, will be frosty. So we had a frosty monday morning, Tuesday Morning is going to be mild, and then wednesday morning is going to be frosty again. So heres a look at wednesday, this little ridge of high pressure. Might be just about frost free across east anglia and the south east because we have a little bit more cloud and some spots of rain. But a bright, sunny, crisp sort of day on the way, before more cloud and rain sweeps into northern areas, and with that, the winds will start strengthening as well. And i think wednesday and into thursday, particularly across northern areas, itll be windy, with on and off rain. Bye bye. Im kasia madera with bbc world news. Our top story. The documents known as the Paradise Papers show that the Technology Giant apple had a new tax haven. After an irish low tax loophole it used was closed, apple chose the british dependency ofjersey. There is nothing illegal in what apple has done. President trump has leftjapan the first leg of his marathon 11 day tour of asia. His next stop is the south korean capital, seoul. North korea and its Nuclear Ambitions will be high on the agenda. And this story is trending on bbc. Com its of a woman whos a climb above the rest. 31 year old angela eiter has become the first woman to conquer one of the Worlds Toughest climbing routes la planta de shiva in spain. Thats all from me for now. Stay with bbc news. And the top story here in the uk priti patel, the International Development secretary, has apologised for breaking ministerial rules, after she held undisclosed meetings with the israeli Prime Minister

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