welcome to bbc news, broadcasting to viewers in north america and around the globe. my name is mike embley. 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 they've been doing is not illegal. america mourns victims of the mass shooting in texas. donald trump says the attacker‘s mental health was the problem, not his guns. the us president bids farewell to japan, the first leg of his marathon asia tour. next stop, south korea. and a century after the russian revolution, we assess how successive soviet leaders shaped the past and the present. bosses at the world's most profitable company,

apple, 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 would've 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. it's the most popular and profitable consumer product of all time. it's 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 don't 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 appleby‘s 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 company accounts published since show there's been no discernible increase in the rate of tax paid worldwide. now, let's be clear, apple has done nothing illegal but hundreds of billions of dollars remain tangled 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 eluded international attempts to reform it. the boss of the international organisation trying to fix this problem at that it's 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 it's about. this is what is happening and this is what we're 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. it's 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. 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 motor racing champion, lewis hamilton, avoided value added tax 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. they're not all like that. we've arrived in a little place between belfast and liverpool, this is the isle of man, it's a british crown dependency and it's an important tax haven. and 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 £35 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, the pop star, nicole scherzinger. and our documents show that customs and excise here were happy

to come in early, at 6am in the morning, to sign off on the vat deal. there are nearly 1,000 jets registered here. we believe they come here because the isle of man don't properly apply the european union and uk rules. now, those rules are very complicated. but if you use your plane for fun, you can't get vat refunds. i can't 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 shouldn't 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's private usage, and you're getting vat back. lewis hamilton's lawyers told us he had a set of professionals in place who run most aspects of his business operations. and 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 it's mainly used for business. that shouldn't 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've 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've 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 island's 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. it's actually changing the laws, the isle of man changing their own laws so this scheme to help tax evaders can work, isn't it? i would agree with you, yes. that is amazing to me, that's amazing. the isle of man's top politician, the chief minister, has 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, sir, to help tax dodgers? he's 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. you can find much more analysis on oui’ you can find much more analysis on our website. 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. he's been identified as devin kelley, who'd 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 mourning in america. the masked gunman was inside the church for a long time, say the police, moving round freely, firing with a powerful assault rifle.

once he started firing rounds on the outside, i mean, what could the people inside do? there was nowhere they could go. are there too many guns in the united states? there are a lot of guns, but, you know, the guns don't kill people, it's the people that kill people. as the killer left the church, another citizen with a gun opened fire and then jumped in johnny langendorf's truck. once the gunfire was over, the gentleman who lives here came to my truck, opened the door, and he said that the guy had just shot up the church, and he said, "chase him", and i said "ok, let's go". and people are saying you're a hero. no. i'm just a guy who wanted to the right thing. ijust wanted to do the right thing. annabel's 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. he'd 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 isn't 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. president trump has left tokyo

to continue his asian tour. he's spent the last two days in japan. his next stop is seoul. north korea and its nuclear ambitions will be high on the agenda. our correspondent robin brant joins us from seoul. robin, this is a brief visit but a highly symbolic — rather mixed m essa 9 es highly symbolic — rather mixed messages coming from the people of the degree to president there. yes, this is a familiar scene, frankly, where any president of the united states goes, but particularly here in seoul there is a distinct difference of opinion, there are over 100 demonstrations planned for today and tomorrow across the country, many in support of donald trump, many against the president's visit. as you say it is the briefest of trips, just 2a hours, the second stop on his 5—nation tour, i think

it is the most symbolic. because he comes here to career with the alliance between the south and the united states as crucially important to the protection of this country and its ongoing security —— korea. now, underneath, though, it is important to understand there are key differences of opinion as well, particularly between donald trump and his south korean counterpart moonjae—in on and his south korean counterpart moon jae—in on how and his south korean counterpart moonjae—in on how to deal with the north. moonjae—in moonjae—in on how to deal with the north. moon jae—in has moonjae—in on how to deal with the north. moonjae—in has been president for six months and was elected with the pledge to extend an olive branch to the north. that is going nowhere at the moment and he has admitted there cannot be talked at the moment. his approach is distinctly different to what we heard from donald trump who has talked at the united nations just a few weeks ago about the possibility of destroying north korea if it was to attack the united states. there are differences of opinion as well on the bilateral trade relationship between south korea and the united states. i think you can expect to hear donald trump redirect witticisms he had, he did it yesterday in japan,

witticisms he had, he did it yesterday injapan, i think he is certain to adhere in korea today or tomorrow. the south koreans at the top of government i think are most nervous about those incendiary words, the incendiary language, language they regard as unnecessary, when the president talks to lawmakers tomorrow at the national assembly and they won't want to hear repeats of that kind of language about destroying north korea which, remember, just 35 kilometres in that direction, and as well, any of the off—the—cuff comments about fire and fury, will he repeat the rocket man monarch but he referred to kim jong—un? many in the south korean leadership that kind of talk is just not helpful. and his description of moonjae—in as not helpful. and his description of moon jae—in as an not helpful. and his description of moonjae—in as an appeaser, i am sure. thank you very much indeed. stay with us on bbc news. still to come: vietnam faces its worst flooding in years in the wake of typhoon damray. 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 bbc news.

the latest headlines: the latest revelations from the paradise papers. technology giant apple has been managing billions of dollars offshore to avoid tax, but what they have been doing is not illegal. america mourns victims of the mass shooting in texas. donald trump says the attacker‘s mental health was the problem, not his guns. the authorities in saudi arabia have been questioning dozens of people detained over the weekend as part of a purge of cabinet ministers, royal princes, and businessmen. they are being held following an anti—corru ption investigation, but critics say it is an attempt by saudi crown prince mohammad bin salman to consolidate his power. our security correspondent frank gardner has the story. visionary reformer, or simply hungry for power and over—ambitious? saudi arabia's crown prince mohammad bin salman has been described as both, after ordering a wave

of high—profile arrests. reportedly locked up inside this riyad hotel, in great comfort, are 11 princes, four ministers, and numerous other prominent saudis, all swept up in what has been called an anti—corruption purge. top of the arrest list is the outspoken billionaire, prince al—waleed bin talal, owner of london's savoy hhotel, investor in twitter and apple, friend of prince charles, and now amongst those accused of corruption and abuse of power. the well—funded saudi military is now totally in the hands of the crown prince, after the man in charge of the national guard was replaced, removing a possible rival. and he has powerfulfriends. only 32 years old, he has already forged a close bond with the trump administration. he has declared war on both religious extremism and rampant corruption. the shake—up at the top in saudi arabia is unprecedented. it has given this man, crown prince mohammad bin salman, enormous control of

the richest arab nation. this matters to the rest of the world. why? because a stable saudi arabia is seen as an anchor of stability in a volatile middle east. but purging so many senior figures so publicly is a risky move. the crown prince may be popular with young saudis, but his enemies are multiplying. the house of saudi's really, really sensitive to this notion that it's corrupt, that it's feeding off public funds. and so he's going to be popular with those measures. but, at the same time, there's an entrenched elite that has grown fat off the system, and it's going to fight back, it's going to push back, so he has this balance between popularity on the street and raising tensions

within the elites in society. much will now depend on the continued loyalty of the tribes and their leaders. modern saudi arabia only became united in 1932. there will be now fears that the glue which held it together risks becoming dangerously unstuck. frank gardner, bbc news. more than 60 people have been killed after typhoon damrey 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 hoi an, a unesco world heritage site now swamped by filthy floodwater. roads are passable only by boat. this town is well—known for its buildings dating back to the 15th century, and the damage here is extensive. the rescues continue. 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 honestly have never seen anything like this in my life. the government says flood levels here are close to breaking records set in 1997. translation: it's been quite long since people in hoi an have suffered from this kind of serious flooding, which has a negative impact on our lives. translation: the people are devastated. we're hoping 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 km/h. the most destructive storm to hit this coast in decades. at least 61 people have died, some after their boats capsized, others killed in landslides. over 20 people are still missing. and persistent rain means reservoirs and lakes are now dangerously full. let's take a look at some

of the other stories making the news: 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. britain's prince charles and his wife, camilla, the duchess of cornwall, are continuing their tour of asia with a visit to an island in malaysia. prince charles met tribal leaders as part of this official visit to commemorate the 60th anniversary of bilateral relations between malaysia and the uk. 100 years ago this week, the bolsheviks stormed the winter palace in st petersburg. a new government of russia, led by the soviets, was proclaimed. but, a century on, the anniversary of the revolution has been remembered without fanfare. the bbc‘s allan little looks at how russian leaders have tried to shape the revolutionary history to influence the present. even before the first snows of winter, it is bitterly cold in the vast forests of the russian interior.

in this great emptiness is labour camp 36, in the region of perm, now preserved as a museum to political repression. here, for decades, the soviet union held political dissidents, and worked many of them to death. it is one little island in the vast network known as the gulag. tens of millions of soviet citizens were enslaved in it. the soviet union's rapid industrialisation after the 1917 revolution was due, in part, to forced labour. after the soviet union collapsed, russia's president, boris yeltsin, buried the bones of the murdered czar nicholas ii. "i bow my head", he said. "we are all guilty, and can no longer lie." two decades on, there is no such clarity. the alley of the rulers is a new, state—sponsored park

in central moscow. josef stalin, who sent millions of the gulag, takes his place in a line, unbroken over 11 centuries, of all—powerful leaders. this is autocracy in bronze. is stalin being rehabilitated in russia? we should try to look at our history... more balanced? yeah, more balanced. there were crimes, and there were achievements, and there were repressions, and there were great victories. that's the truth. in those difficult times, one person can be, on one hand, a hero. and on the other hand, ten years later, a criminal. because life is complicated. russians have a way of resisting state attempts to manipulate their history. this is the cathedral of christ the saviour, in moscow. the soviets, in their

atheism, demolished it. the party would be the new priesthood. they built a public swimming pool here. it is said that russian christians baptised their children in the water, secretly keeping an older russia and its history alive. in the 1990s, post—communist russia rebuilt christ the saviour, an exact replica of its old imperial self. this, too, was an act in the writing and rewriting of the national past. now we can see the concept which is now emerging, that we always had a great empire. so it was peter i, it was catherine ii, it was nicholas ii, it was great stalin. and now? and now, our president, who is trying, you know, really to restore the empire.

which creates an illusion, you know, of this former greatness, and the future greatness, as well. in russia, history is a political battlefield, for the past has brought great national anguish, as well as national pride. allan little, bbc news, moscow. and, before we go, let's take a look at these pictures. angela eiter has become the first woman to conquer one of the world's 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. well, there's been a change in the weather, and tuesday morning

is going to be frost—free across the uk. monday was so cold. let's 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 that's moving in, drawing up some milder air. it's 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 we've established already, a lot higher. ten degrees in cardiff, and around five to ten degrees,

for most of us that is. so here's 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. it's just about flirting with the lake district, lancashire, moving into the llyn peninsula, pembrokeshire there, into cornwall, as well, maybe nudging into devon. but, at this point in time, we've 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's 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. so it's not going to feel warm 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 air‘s coming in. now, watch what happens tuesday

night into wednesday, so this is the following night we're talking about now, so tuesday night. the weather front edges a little bit further towards the east, and then 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 here's 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, it'll be windy, with on—and—off rain. bye— bye. this is bbc news. the headlines: 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. america is mourning victims

of the mass shooting in texas. devin kelley killed 26 people at a baptist church in before fleeing the scene, and was later found dead. it's been revealed that he was discharged from the us air force three years ago for domestic abuse. president trump has left japan and is now en route to the south korean capital, the second leg of his marathon 11—day tour of asia. he's called south korea's president moonjae—in a fine gentleman, saying they would work out a way to deal with the nuclear threat from north korea. now it's time for a look back at the day in parliament.