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 — it's of a woman who's a climb above the rest. 31—year—old angela eiter has become the first woman to conquer one of the world's toughest climbing routes — la planta de shiva in spain. that's 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 and other figures while on holiday. now on bbc news all the latest

business news live from singapore. new revelations about apple's taxes from the paradise papers. we will hear the response from the company. and home ownership is becoming an elusive dream for many people as property prices in asia continued to soar. good morning, asia, hello, world. this is tuesday, glad you could join us for another exciting addition of asia business report. we start off with apple. the attack but he must has responded to claims from paradise papers, that it has a

financial structure that allows it to avoid billions of dollars in taxes. after its controversial practices will crack down upon in 20 15, apple moved its holdings to jersey. earlier i spoke to a technology correspondent and asked him what apple are saying about these revelations. it seems that there will move may not have lowered that sustains a low—level. discredit me about their tax arrangements in ireland and it has moved its tax residency tojersey ireland and it has moved its tax residency to jersey and that ireland and it has moved its tax residency tojersey and that means it has been able to maintain this low level of tax. apple put out a statement this morning in silicon valley. they were reiterating some of the things they said in the past when their tax affairs have been under scrutiny, including that they are the biggest taxpayer in the world, paying almost $34 billion over the last three years. most of their tax money goes to the treasury here in the united states because thatis here in the united states because that is where most of the value they

create. they also say, crucially, that they say they follow the law and if the system changes and they will comply with those laws as well. the defence, we have heard before in the past, but again now that their taxes are being looked at again, they are keen to remind people of. 34 billion us dollars in paid us tax. what is next now for apple? what will now be under scrutiny as the offshore amount they have. there is $252 billion held in offshore accou nts is $252 billion held in offshore accounts from apple. that accounts for around 55% of their global revenue. as i say, they say of the law does change and they would need to comply with that but as it stands they are happy they are paying every dollar of tax they owe in the various parts of the world in which they operate. they posted a further

statement, reiterating that their headquarters in ireland, their european headquarters is not about tax but having a solid grounding in europe. the posted pictures showing steve jobs touring some of those facilities. apple are trying to clearly make the case that they have an interest in being in ireland and it is not just an interest in being in ireland and it is notjust about having favourable tax arrangements. wilbur ross has responded to claims that the paradise papers showed he owned shares in a company with kremlin ties. mr ross owes a stake in navigator holiday —— holdings which owns millions of dollars exporting oil and gas for a russian company. two of its owners are under sanctions and are closely linked to vladimir putin. wilbur ross says there is nothing wrong with a stake in the company. government has not come thus far, made a determination to sanction. there is nothing wrong with it. the fact that it happens to bea with it. the fact that it happens to be a russian company does not mean

that there is any evil in it. where there is evil is the misstatement that i did not disclose those holding. that was the us commerce secretary wilbur ross. president trump continues his 5—nation tour throughout asia. he arrives in south korea today for a nine—day stock where he will meet the south korean president and visit a major us military base. it will notjust the north korea on the agenda, trade will also be a hot topic because president trump has threatened to pull out of a free—trade deal between the two countries. for more on this trip to south korea i'm joined now by my colleague. monica, it is early morning here in asia and he has tweeted again. before getting ona he has tweeted again. before getting on a plane from tokyo to seoul he sent out a tweet and it said getting ready to leave her south korea and meetings with those in moon. a fine

gentleman. i think we are starting a good note here. they are all friends. exactly. except the us korean trade agreement is not so hot. back in april president trump said it was a horrible deal and right now the current agreement, also known as chorus, is in jeopardy. in its current state as it is it is not looking so good. so they are not singing from the same court a chic? exactly. this is because president trump said it is a significant trade imbalance. south korea is the sixth largest trading partner with the us, over $144 billion worth of goods and services. since the deal came into effect, the us goods deficit was south korea has doubled to whether $27 billion. most of which is made up from auto imports. there is a lot to iron out. so donald trump says there needs to

be more reciprocity in trade. thank you for that update. the computer chip industry could be in line for a big shakeup. brought, has unveiled a $130 billion takeover bid for clock on. the company is responsible for supplying components forever be in smart phones every year. broad, amcor, are two of the world ‘s biggest chip maker ‘s. 0n the one hand, ora comp ‘s biggest chip maker ‘s. 0n the one hand, or a comp supplies chips for android. and on the other, cool, i found in most new iphones that it will com has been the dominant player in the chipmaking business. in the last decade it has fallen on some hard times, falling share price, legal battles with apple and an anti—trust investigation in europe. while they were dealing with those issues, broad, has been steadily growing. it is now a dominant player in the chip business. the question is, will the

deal goes through? true, qualcom's issues make the company right for the picking. that many believe that this offer from the picking. that many believe that this offerfrom broadcom the picking. that many believe that this offer from broadcom will be rejected because it undervalues qualcom. a potential megamerger in the us tech industry between broadcom and qualcom. almost eve ryo ne broadcom and qualcom. almost everyone wants to own their own home but in several parts of asia, that dream has become a lot harder. aside from skyhigh prices in markets such as hong kong and singapore, the new zealand government is now looking to ban foreign property purchases. i spoke to a chief executive of the online portal group property guru. asked if restrictions on foreign property ownership are a good idea. it is difficult. robert e is an asset class and is always attractive. we live in a global

economy and investors cross borders didn't you have domestic governments trying to protect the rights of their citizens while still trying to bowyer the property site. their citizens while still trying to bowyer the property sitem their citizens while still trying to bowyer the property site. it is a business. why should it be politicised? ownership is different. having an own is a —— home is a realisation of a dream. it is not just a normal asset. even in our own backyard, in hong kong, in new zealand, locals are having difficulty purchasing property because it is unaffordable. difficulty purchasing property because it is unaffordablelj difficulty purchasing property because it is unaffordable. i think it forces people to do more and more research to understand how they get around this. here in singapore alone we have 5.4 million people visit us. an all—time high. people need to know more about what their options are. show should foreigners be blamed for skyhigh prices? there are

no simple answers. for the property sector they want investors from all over the world and the government needs to balance that by making sure that locals have the right to accessible homeownership. what can locals do at this point to be able to purchase their own property? salary inflation is not keeping in touch with real estate prices. salary inflation is not keeping in touch with real estate pricesm salary inflation is not keeping in touch with real estate prices. it is about doing homework. going online, going to other places and getting as much information as possible about financing. the more homework you do, the better deal —— cable you will be to deal. why is property so popular. many people take a long view on property. there is a stability that comes with it as well as an emotional connect. it is not seen as liquid and not susceptible to our and downs. and that was an online

executive from property guru. having a quick look now at the market, asia is cruising to high levels in early mid—morning tuesday trade. japan is up mid—morning tuesday trade. japan is up by about 30 points. this is after us stocks climbed to record highs due to optimism about a republican plan to cut tax. sport today is coming up next. more revelations from the paradise papers leak — the formula i champion lewis hamilton avoided vat on a luxuryjet he'd bought, by registering it in the isle of man. donald trump's marathon asia tour has ended injapan. he now moves to south korea, another key ally in the struggle with nuclear—armed north korea. a man has been found guilty of

murdering his 18 —month—old daughter, just weeks after formally adopting her. the 31—year—old inflicted numerous injuries on her. a child, called elsie, died after being violently shaken and struck on the head. ba by elsie, described as tiny and delicate, but with a big personality. at ten months, she was placed in the care of a couple with one child who wanted to adopt. within hours of matthew scully—hicks arriving at court this morning, the jury had found the part—time fitness instructor guilty of her murder. the 31—year—old had covered up months of abuse to social workers, doctors and to his husband. our thoughts today are with little elsie and those who knew and loved her. her untimely death atjust 18 months old has had a devastating effect, first and foremost on her family, who remain uppermost in our thoughts.

this was the 999 call matthew scully—hicks made when elsie stopped breathing. i was just changing my daughter for bed, and then she went all floppy and limp, and now she's not doing anything, she's lying on the floor. is she awake? no. is she breathing? no. 0k, are you right by her now? yes, i'm trying to do cpr. elsie's injuries included a fractured skull, several broken ribs and a broken leg. there was evidence of recent and older bleeding in her brain, consistent with having been shaken and her head struck by a hard object. the prosecution said matthew scully—hicks was struggling to cope with elsie. in texts to his husband craig, who worked away, he called her a "psycho" and "satan dressed up in a babygro". matthew and craig scully—hicks had applied to adopt elsie through the vale of glamorgan council, but matthew had, in fact, been abusing the little girl while social services were supervising the adoption process. the actions of social workers,

together with the other agencies involved with the family, will now be scrutinised by an independent review. matthew scully—hicks will be brought back to court tomorrow, to be sentenced for the murder of his adopted daughter. sian lloyd, bbc news, cardiff crown court. hello, i'm tulsen tollett and this is sport today, live from the bbc sport centre. coming up on this programme: david moyes is the front runner to take over at west ham united following the departure of slaven bilic. andrea pirlo has announced he's retiring from football after playing his last game for new york city. and organisers of a milan tennis tournament have apologised after the players draw was criticised for being sexist. hello and welcome to the programme, where we start witht he news that

david moyes looks set to replace slaven bilic at west ham united on an interim basis. bilic insists he's leaving the english premier league club with his head held high after he was sacked. adam wild has more. premier league football is full of surprises. the sacking of slaven bilic is, though, perhaps not one of them. another dark day for slaven bilic and west ham. saturday's dismal defeat to liverpool proved ultimately to be the final straw, his departure seemingly a case of when, not if. the pressure mounts and in this moment it's big. of course the club is above everyone, every individual. we're