Its 7am in singapore, pm in london, and 3pm its 8am in singapore, midnight in london, and 4pm 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, suddeutsche 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. The boss of the International Organisation trying to fix this problem at that 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 one 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. Hamilton is World Champion. Take formula one World ChampionLewis 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 approvalfor 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 but now lets take a look at some of the days other news. President trump is leaving tokyo to continue his asian tour. Hes spent the last two days in japan. Hes due to arrive in south korea in a few hours. Lets cross live to seoul. Robin brant joins us. Robin, north korea and its Nuclear Ambitions will be high on President Trumps agenda. Yes, top of the list. He comes here for a brief visit. It is barely 2a hours before he heads off to china. I think it is probably the most symbolic on this tour of asia. He arrives later on today. He will address us troops stationed here. There are tens of thousands. A state banquet tonight and talks with the president moonjae in banquet tonight and talks with the president moon jae in and banquet tonight and talks with the president moonjae in and then an address to south koreas lawmakers tomorrow before he heads off. Whats going to be absolutely crucial at the end of this trip i think for both sides, this is symptomatic of the broader desires for the president on this trip to asia, is a show of unity, a show of strength between the us and its historical allies. That is particularly important for south korea. This country is literally at the frontline of the growing confrontation, historical, but growing at the moment in terms of a nuclear threat, between south korea and north korea. Having said that, underneath there is much tension in terms of dealing with the threat from kim jong un. President trump has called his south korean counterpart an appeaser. There is a different approach on kim jong un and a difference of approach between trade with south korea and the us andi trade with south korea and the us and i suspect donald trump will repeat the message as he said in tokyo about it being on fair and not reciprocal. And a difference of opinion on paying for the us troops staying here. President trump says frankly the host country should be paying more. So, much unity. It is an historical relationship crucial to the protection of this country. Many things they disagree on as well. What career doesnt want to hear more of is what they have heard as incendiary comments, rocket man and fire and fury. When he addresses the lawmakers tomorrow, they dont wa nt to the lawmakers tomorrow, they dont want to hear a repeat of the message we heard from President Trump at the un when he threatened to destroy north korea. Yes, a lot at stake. As always, thank you very much. Also making news today the United NationsSecurity 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. The un is also calling for an end to what it says is a humanitarian crisis at an australian run Detention Camp in papua new guinea. Many of the 600 refugees whove refused to leave the Manus Island Centre are struggling with acute Health Problems and need urgent medication, according to human Rights Groups. More than 60 people have been killed after typhoon damray slammed into central vietnam. The typhoon hitjust days before vietnam welcomes world leaders, including President Trump, to the apec summit in danang. Some areas have been left submerged in the worst flooding in years. Heres Prince Charles continuing his own tour of asia with a visit to an island in malaysia. With his wife camilla, he met tribal leaders, watched a traditional dance and later enjoyed a raft ride on the vast, jungle clad island. This is all to celebrate 60 years of bilateral relationship between vietnam and the uk. Flags are flying at half mast across the United States after a gunman killed 26 people at a church in texas on sunday. The killer was laterfound dead. Hes been identified as devin kelley, whod been discharged from the us air force for Domestic Abuse three years ago. From sutherland springs, james cook reports. Yet again it is a time for morning in america. The masked gunmen was inside the church for a long time, say police. Moving around freely, firing with an assault rifle. Once he started firing rounds on the outside, what could people do . Are there too many guns in the us . Guns dont kill people, it is the people that kill people. Among the dead was an month old child. Annabel the 14 year old daughter of the Church Pastor also died and one family alone lost at least five people leaving their neighbour in shock. And people are saying youre a hero. No. Im just a guy who wanted to the right thing. Ijust wanted to do the right thing. Annabels been wanting to ride with me and go with me here and there and. Just last week, the pastor here was speaking of his beloved 14 year old daughter. Now Annabel Pomeroy is dead, murdered in the church she called home. Belle was surrounded yesterday by her Church Family that she loved fiercely, and vice versa. Our sweet belle would not have been able to deal with losing so much family yesterday. Every corner of this community is in pain. The youngest victim was just 18 months old, and one family alone has lost at least five people. Police say the killer, devin kelley, had sent threatening texts to his mother in law. Hed been thrown out of the us air force for assaulting his wife and child. He did not have a licence to carry a gun in public. Very deranged individual. A lot of problems over a long period of time. We have a lot of mental Health Problems in our country, as do other countries, but this isnt a guns situation. Nowhere, it seems, are americans safe from bullets, not even in their most sacred spacea. The answer . Well, here they say it is more prayer and more weapons. Guns and god. James cook, bbc news, sutherland springs, texas. You are watching newsday on the bbc. Still to come on the programme thought lost forever, but then found in an attic, a priceless i7th 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 our arms, 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 madera in london. Our top stories more revelations from the Paradise Papers leak. The formula i champion Lewis Hamilton avoided vat on a luxuryjet he had bought by registering it in the isle of man. 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 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. Now, kasia, what is sparking discussions online . Well, it is actually a video of President Donald Trump and japanese Prime Minister shinzo abe feeding fish. 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. He empties his box into the pond. 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. And i think it is safe to say the koi probably enjoyed it. 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. Dr 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 we re you would probably know, the dutch were a major power in the mid 17th 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 doctor woods, i am 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 . You are right, frequently copying, and perhaps other map makers such as de witt, and others, we re makers such as de witt, and others, were copying from blaeu, but blaeu was the originator because he was the chief cartographer and have access to the secret knowledge and maps which would come out of the thousands of voc voyages which would come back from the east indies, and sometimes to australia. And as a map curator, doctor woods, sometimes to australia. And as a map curator, doctorwoods, do you sometimes to australia. And as a map curator, doctor 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 from me 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. And you had better check your attic for some collectable items. When President Trump arrives in south korea, he will be met by supporters, but big protests are also expected. The us anti Missile System that has 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. Donald trump arrives in south korea today. You have been watching newsday. Stay with us. We will be taking a closer look at the Paradise Papers, and how apple has been managing billions of dollars offshore to avoid tax. The company has made a further statement. Asia Business Report will have the latest. And, before we go, lets take a look at these pictures. Angela eiter has become the first woman to conquer one of the Worlds Toughest climbing routes. This one, la planta de shiva, in Villanueva Del Rosario in spain, has a 9b difficulty. To train, the 31 year old made replicas of its holds and installed them into her local climbing wall in her native austria. This is not for the fainthearted. Extraordinary, congratulations. Thank you for watching. Well, there has 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 we were at minus four. Tuesday morning, some six to perhaps 10 Degrees Higher and the reason for it is this weather front which is moving in. It is drawing up some milder air. It is not necessarily going to feel all atwan 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. You can see across scotland, just about fringing western part of wales, into the south west, and those temperatures, as we have 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 scotla nd then, on tuesday. And across scotland around six degrees in glasgow, with some rain. So this is where the weather front is, it is just about flirting with the lake district, lancashire, moving into pembrokeshire, into cornwall as well, maybe nudging into devon, but at this point in time we have 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 eastward. So for many of us it will start raining, fora time for many of us it will start raining, for a time at least, in the afternoon. And with that, the winds will feel very strong as well. It will feel very strong as well. It will not feel the warmer at all. Eight degrees in yorkshire, maybe 11 degrees in london but a lot better in the north west of the country. This is where that fresh atlantic here errors coming in. This is the following night we are 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 once again. So wednesday morning across the uk, once again, will be frosty. So we have a frosty monday morning. Tuesday morning is going to be mild, and then wednesday morning is going to be frosty again. So here is a look at wednesday. This little ridge of high pressure. Might bejust 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, chris sort of day, before more cloud and rain sweeps in the northern areas, and with that, the winds will start strengthening as well. And i think wednesday and into thursday, particularly across northern areas, it will be windy, with on and off rain. Good night. Goodbye. Im kasia madera with bbc world news. Our top story the documents known as the Paradise Papers show that 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 leaves tokyo in a couple of hours to continue his asian tour. Hes spent the last two days in japan. His next stop is seoul. North korea and its Nuclear Ambitions will be high on the agenda. And this video 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 now. Stay with bbc world news. Now on bbc news, its time for hardtalk. Welcome to hardtalk