in global news — business and sport. and you can be part of the conversation — just use the hashtag bbc—the—briefing. we begin with a huge leak of secret offshore investments that's revealed the tax affairs of rich and powerful people around the world. the details are contained in millions of documents from a law firm which specialises in offshore arrangements for individuals and companies — in tax havens worldwide. they've been dubbed ‘the paradise papers‘ — they were obtained by the german newspaper suddeutsche zeitung and shared with the international consortium of investigative journalists — including the bbc‘s panorama programme. richard bilton has more. it is an island paradise, but there is a lot more to bermuda than just beaches and the sun. it is a tax haven, secrecy and 0% tax rates. one of the world's biggest offshore companies, appleby, is based here. seven million documents have been leaked. for months, we had to carry out secret research. (whispering) that's the head office. we have to be very careful at this stage of the investigation because appleby don't know that we have their data. but now we can report what goes on here. the leak is known as the paradise papers. it contains some of the biggest names in britain. like the queen's private estate. the queen's investments are handled by the duchy of lancaster. now, because of the files, we can see exactly where some of the money was going. £10 million was invested in tax havens with $7.5 million in one fund in the cayman islands. it is perfectly legal and there is no suggestion tax was being avoided but should the monarch‘s cash be going offshore? if the money has been invested in a tax haven, i would have thought it would be extremely embarrassing for the queen and the royal family. we expect higher standards of the queen in terms of where the investments are located. the duchy told us: the paradise papers also expose a new link between president trump's government and the russians. you know who that is, right? it's wilbur ross, president trump's commerce secretary. now, this is gennady timchenko. he is the sanctioned friend of president putin. we have found these two men have a business link. wilbur ross said he cut ties with companies that could compromise his new role in the us government. your service has resulted in your divesting yourself of literally hundreds of millions of dollars. you did it to avoid any conflicts of interest, correct? that is correct, sir. we don't think that is correct. we've discovered mr ross has a stake in a shipping company called navigator holdings. one of its major clients is sibur, a russian energy company. gennady timchenko is a shareholder who was sanctioned by the us government in 2014. you don't want to get known as somebody who plays footsy or walks right up to the line with sanctioned individuals. if you know anything about the russians, it's that under the current system, it's easy to get dirty. don't go there, man, don't go there. mr ross told us none of the funds he managed ever owned a majority of navigator's shares and he never met timchenko. there are revelations closer to home. i, michael, lord ashcroft, do swear by almighty god... lord ashcroft was tory deputy chairman and gave millions to the party. but what we found in the files could leave him facing a tax bill of tens of millions. a series of payments totalling around $200 million were made to him from a trust in bermuda. to avoid tax on those payments, the trust, called punta gorda, must act independently. if lord ashcroft avoided the rules, and was making decisions, he could face a big bill from the taxman. e—mails seen by us suggest a rising sense of frustration amongst the trustees that lord ashcroft was not playing by the rules. it looks like lord ashcroft was controlling the trust and expecting the trustees to rubber—stamp his decisions. hi. i'm richard bilton. i work for panorama. he didn't answer written questions, so i caught up with him at the tory conference. did you have tens of millions in an offshore trust that you secretly controlled, sir? did that mean that you could avoid millions in tax through that trust? lord ashcroft, why don't you talk to me, it would be great to hear your view. it was the punta gorda trust. it was the punta gorda trust, lord ashcroft. dear, dear, dear, dear. "dear, dear, dear"? is that your response? his lawyers made said that i had started shouting something at him by which time lord ashcroft had walked away and heard nothing of what i said. we've done about a mile and a half, we could have been sponsored. despite the questions, lord ashcroft wouldn't give us his side. i'm not going to follow you in there, sir. about the whole leak, appleby told us it does not specialise in tax, that these are confidential and commercially sensitive documents relating to appleby and its clients. these are the first names from the paradise papers, but there are more to come from this extraordinary leak. and in business briefing later our economics editor kamal ahmed will take a closer look at how the offshore tax system works and the part the uk plays in it. at least 26 people have been shot dead at a church in texas — 20 others were wounded. the gunman was found dead shortly afterwards. us media have named him as devin patrick kelley. the shooting happened at the first baptist church in sutherland springs. officials say they don't know the motive for the attack. let's get the very latest from our north america correspondent, peter bowes. peter, this is described as the deadliest shooting in texas history. it's in a very small, rural community. tell us more about what happened. it is in a very small community and it has, it is fair to say, really shocked the people in that community. a lot of people today of course dealing with the early stages of their grief, saying they simply cannot believe that a community like bears, very close—knit, very quiet, would be affected by something like this. —— like bears. the gunmen initially opened fire outside the church. —— acra won. he was spotted outside and then he went into the church. —— theirs. he was confronted by a local nun who pursued this man and actually fired at him. the gunmen then escaped, fled a way in his own car. he was later found then escaped, fled a way in his own car. he was laterfound dead in his car. he was laterfound dead in his carand it is car. he was laterfound dead in his car and it is not clear at this stage whether he died from a self—inflicted wound or indeed as a result of a gunshot because he was shot by that local man who was seen him come out of the church. ——a local man. this comes after the loss vegas shooting, killing 58. still the questions are being asked about the questions are being asked about theissues the questions are being asked about the issues of weapons in the united states. —— las vegas. the issues of weapons in the united states. -- las vegas. there is statistically a massachusetts in just about every day in the united states. ——a mass shooting. it can be from anything like for people being killed. ——4. from anything like for people being killed. "4. these don't always make international news that americans very well aware of it to the point of frustration with so many people that believe the gun laws should be changed in this country. there is still no political will for that to happen, it seems. a constant source of frustration to people, fiat to people, with no sign of anything changing. thank you very much indeed, peter. let's brief you on some of the other stories making the news... the sacked catalan leader, carles puigdemont, and four of his former ministers have been released from police custody in belgium. they'd been held for questioning after an arrest warrant was issued by the spanish courts, on charges linked to catalonia's unilateral declaration of independence. the british prime minister, theresa may will meet party leaders today to discuss a new parliamentary complaints system — in response to a wave of allegations of sexual misconduct by mps. her deputy — damian green — will be interviewed as part of a cabinet office investigation. he's denied a claim police found pornography on his computer during a raid on his westminster office in 2008. at least five people have been killed and more than 2—,000 evacuated following flash floods in malaysia. the army has been deployed to penang state where hours of torrential rain flooded streets. thousands of demonstrators have gathered in romania to protest against the government. in the capital bucharest over ten thousand people held flags and chanted outside the government headquarters in protest of a new anti corruption bill. the demonstrators argue it would reduce the power of prosecutors to fight corruption in the government. us president trump continues the japan leg of his marathon five nation tour of asia. for the cameras the initial reception between trump and japanese prime minister shinzo abe looked warm but now the two leaders are getting down to business and talking trade. nina trentmann from the wall streetjournal is with us for the news briefing today. president trump already say it is not open, it's not fair. it is not satisfactory, as far as he is concerned. yes, he has been very direct and concerned. yes, he has been very directand again concerned. yes, he has been very direct and again pointing out the fa ct direct and again pointing out the fact that big us is exporting less to japan than fact that big us is exporting less tojapan thanjapan is fact that big us is exporting less to japan thanjapan is exported to the us. the trade deficit is around 51 billion at the moment and trump has been pointing out that for example there is not enough american ca i’s example there is not enough american cars being bought by the japanese. it will be one of the pressing issues for the two of them amongst other issues such as the relationship to north korea and how to make the north korean regime stop its nuclear programme as well. quite an interesting and big topic they have in front of them. it is jampacked. it is all over the papers in asia, as you can imagine. nina will be back very shortly for the news that briefing. we have delegates from over 200 countries meeting in germany today and that is the first international gathering on climate change since donald trump declared an america was withdrawing from the flat —— paris change agreement. with officials from the his administration set to promote coal as a solution to climate change, there's likely to be fierce debate over the issue. from bonn, our environment correspondent matt mcgrath reports. thousands of demonstrators turned out in bonn ahead of these talks to make their feelings known about cold. they argue that to limit dangerous warming countries must rapidly move away from fossil fuels. those who turned out on the streets of the former german capital were unhappy about the pro—coal stance of the us. president trump has confirmed to withdraw from the paris climate pact by seeking to promote fossil fuels and coal at this meeting. white house advisers will meeting. white house advisers will meet with coal giant peabody energy and others and they will say fossil fuels should be seen as a solution to climate change, notjust a cause. this approach put the white house at odds with most other governments attending this meeting. the conference is chaired by fiji on behalf of small island states are many of whom have taken a battering from extreme weather events this year. most of the delegates here believe that emissions of carbon dioxide from human activities are making storms, wild and flooding much worse. while the donald trump tea m much worse. while the donald trump team trumpets coal they won't be the only americans on view here in bonn. governors from some of the 14 states who want the us to stay in the paris pa ct who want the us to stay in the paris pact will also be here, aiming to persuade delegates that on this issue president trump doesn't speak for everyone. stay with us on the briefing. also on the programme: the new york marathon is won by an american woman for the first time in a0 years. that and more in the sport briefing. 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. you're watching the briefing. 0ur headlines: a huge new leak of financial documents, known as the paradise papers, has revealed how the powerful and wealthy secretly invest vast amounts of money in offshore tax havens. a mass shooting at a church in texas has left 26 people dead. another 20 are injured. back now to president trump's tour of asia. 0ur correspondent steve mcdonell is in tokyo for us. president trump continues with more businesslike proceedings today. we saw them playing golf. and less formal thing. what is going on today? well, on day two of the 12 day tour of asia his message in tokyo has been the us and japan have an unfairtrading tokyo has been the us and japan have an unfair trading relationship. at a business breakfast attended by lots of ceos including representatives of the likes of mitsubishi, he used the car industry as an example and he said that japanese companies car industry as an example and he said thatjapanese companies as car industry as an example and he said that japanese companies as well as selling cars to the us should produce more cars. critics have already said japanese companies have for decades been producing cars in the us. take honda for example. there are figures floating around 110w there are figures floating around now that last year honda shipped 80,000 vehicles to the us. but they produced around 2 million cars. people have used the argument to say it is not a really good example of some sort of trade imbalance. the other point that is being made is larger us cars aren't really suitable for these narrow japanese streets. so that also explains why you don't see more us cars here. nevertheless, he will argue that with shinzo abe in these formal talks this afternoon, looking to somehow, you know, cut through the differences on the question of trade. for now, thank you very much. we told you about the conference in germany. we have a correspondent now in fiji, where the locals deal with the effects of climate change every day. 68 villages here in fiji have been identified as at risk from the effects of climate change —— villagers. four of them including this one have been relocated around two kilometres inland. we have been speaking with a lot of the villagers from here, and they say they are relieved to have been moved. they we re relieved to have been moved. they were fighting a losing battle against rising sea levels. storm surges and high tides would sweep through here, inundating homes. so, moving has been a good thing. but it hasn't been without challenges. there has been the cost factor. £300,000 to move one town alone. while the government has fronted the cost, villagers had to come up with the timber, which is very expensive for a small community like this one. there has also been the emotional factor, leaving behind the graves of loved ones, ancestors, parents and children, in some cases. it has been tough for these villagers. so that is why the people of fiji support their government's lead role at the climate change conference in bonn, which opens this week. because for them it is notjust about a conference, it is about protecting their way of life. it is indeed and it goes to show some of the realities of climate change around the world. here's our briefing on some of the key events happening later. uk prime minister teresa may will be speaking at the confederation of british industry annual conference later. she faces a tricky reception with the cbi warning uncertainty is taking its toll, with firms worried about post—brexit trade. later, in new york, argentine president mauricio macri will visit the site of the truck attack in manhattan which killed five argentines. turning to russia, where a rally and reconstruction of certain events of the 1917 revolution will take place in st petersburg. now with news about the new york marathon and the rest of today's sport briefing, here's tulsen tollett. here is what we are looking forward to at the bbc. as footballers head around the world for international duty, league managers are feeling the pressure of poor results. manchester city are at the top of the premier league, an american woman has won the new york marathon for the first time in a0 yea rs marathon for the first time in a0 years and jack socks enters the world tour finals. and pressure is on zinedine zidane after his team beat las palmas, and it has been tough for them. they have moved back tough for them. they have moved back to within eight points of fierce rivals barcelona. west ham boss bilic will meet with david sullivan after the a—1 defeat to liverpool on sunday leaving them in the relegation zone. and he could be looking for anotherjob. the bbc understands west ham had talks with the ex— everton and manchester united manager david moyes. and in case you missed it, it was a cracking day of football in the premier league on sunday. pep guardiola's man city beat arsenal 3-1 at guardiola's man city beat arsenal 3—1 at home and they are eight points clear at the top. kevin de bruyne opened the scoring, sergio aguero added to the scoring with a penalty and david silva had set up gabrieljesus for the third. penalty and david silva had set up gabrieljesus for the thirdm penalty and david silva had set up gabrieljesus for the third. it was a good performance considering the champions league game away against napoli was so tough and the rest of the big—name players. and we showed we fought together, so i am very pleased for that victory, for the way we play. jose mourinho suffered a loss at stamford bridge for the second successive year as the former chelsea boss saw a runner—up to score the only goal of the game. —— alvaro murata. it was a good win for us, for our spirit, for our pressure and for our enthusiasm. i think we showed this on the pitch and i think it is very important. jack sock has qualified for the season—ending atp world tour finals after winning the paris masters. he came from one set down to win. that is his third title of the season. he takes the final place at the last possible moment for the atp final starting in london on sunday. the new york city marathon was won by an american woman for the first time in a0 yea rs. woman for the first time in a0 years. the race went ahead with heightened security following last week's terror attack. with around five kilometres to go, this lady, shalane flanagan, pulled away to ta ke shalane flanagan, pulled away to take a much deserved victory. something you may have missed on social media over the weekend, the by social media over the weekend, the rugby league world cup match. it was time for the war dance between tonga and samoa in unison with each other, and samoa in unison with each other, and roared on by the vocal crowd support for both teams applauded each other‘s efforts and tonga won 32- 18 in each other‘s efforts and tonga won 32— 18 in the new zealand city of waikata. you can get the latest online, but for now that is your briefing. it is indeed. let's squeeze this end, in norway, the best in the world of logging have been going head—to—head, this is the world championship, where all things wood gets cut, celebrated, chopping, chainsaw, good old —fashioned wood gets cut, celebrated, chopping, chainsaw, good old—fashioned long saw, and which has the best looger? ? —— logger? saw, and which has the best looger? ? -- logger? new zealand. stay with me on bbc news, i'll be back with the business briefing in just a few moments. we will have more on the trade discussions between the us and japan, live in tokyo for that, and also of course more on the paradise papers with our economics editor making sense of that too. i'll see you soon. hello there. we start the working week on a cold we start the working week on a cold note and in western areas a fair frost out there with temperatures down to —a, five, even —6 in places along with mist and fog as well. plenty of sunshine across england, wales, eastern scotland to start, but a change taking place out west with a weather system slowly moving into bring increasing wind, cloud and outbreaks of rain, generally light and patchy in the south—west of england into wales and the temperatures slowly rising as well as the wind. for the midlands eastwards, it is set to be dry with some sunshine through the afternoon. it is still feeling on the cold side with light wind. it is freshening up even here. for the north—west of england, cloud here, one ortwo spots of rain, cloudy in scotland and northern ireland. it is mild here as well. the wrangle pep up across the west of scotland. it could even be quite persistent across the high ground. it is is slow process. the weather front will march eastwards as we head through the course of monday night. the wrangle pep up through western britain. —— the rain will pep up through western britain. dry and mild ahead of it and quite breezy too. much more mild than the previous night. the mild airas the mild air as you can see, it is a thin slice, it will be squeezed out, behind that there is a kind of cold air moving from the north—west. so, for tuesday, it's quite windy for england and wales, more mild than it's been on the course of monday, the rain band slowly spreading eastwards, becoming confined to the south—east, but behind it the skies brightened up nicely with sunshine and a few showers, maybe wintry over high ground and turning much colder with temperatures in single figures once again. that weather front of eventually moves away. it will be a slow process. it will do. this ridge of high pressure moves into bring a fine day on wednesday before this weather system pushes in western areas. so i think wednesday, a cold start, plenty of sunshine around, the last quite long across england and wales, but the next spell of wet and wales, but the next spell of wet and windy weather will arrive across the west through the day. this is business briefing. i'm sally bundock. a huge new leak of financial documents — known as the paradise papers — has revealed how the powerful and wealthy secretly invest vast amounts of money in offshore tax havens. all smiles on the golf course but president trump is talking tough on trade with japan — saying the relationship is neither fair nor open. and on the markets — the price of oil hits a two—year high following a crackdown on corruption in saudi arabia.