this is bbc news, the headlines. israel intensifies its bombardment of the gaza strip, with dozens of strikes on the south of the territory. israeli forces say they have carried out limited raids inside the gaza strip, as troops wait for the launch of a ground offensive more trucks queue up at the rafah crossing from egypt, waiting for the green light to head into gaza. the un agency for palestinian refugees says the situation in southern gaza is so bad, some civilians are returning north, despite israeli warnings to stay away.

time for a look at the business news now with tadhg enright. luxmy gopal, thank you very much. we are going to talk about tax. a new report, funded by the european union, has found that the world's super rich are still able to pay low rates of tax, despite decades of efforts to reduce evasion. the study says there are still too many loopholes and billionaires are able to pay less than 0.5% of their wealth. the eu tax observatory, which is behind the report, is calling for a new global minimum tax on billionaires — saying that if the richest 3,000 people in the world paid 2%, then it would raise $250 billion a year. earlier, i spoke to richard murphy — a tax reform campaigner and professor of accounting practice, sheffield university management school — and asked how feasible that would be. the good news in this report today is that a lot of measures that

are being put in place which i campaigned for over the last 15 years are working. for example, tax havens are now causing one third of the harm that they did and companies are paying more tax. but this report is right, gabriel zucman and the team that wrote it are correct, the wealthy are still getting away with paying much less tax than they should. their claim is that that is because of the problems created by offshore. if i'm honest, i'm not completely convinced by that argument, they are arguing for this global minimum tax, and i see enormous problems in getting any form of agreement on it, and i was involved in negotiating many of the international agreements that we have to beat this abuse. it is worth remembering, it is not that long since the major countries of the world agreed a plan to have a global minimum 15% tax on company profits — what has been the reality

trying to implement that? the reality is that that is going very slowly because the plan was agreed in outline but the principles that really underpin it are onlyjust beginning to move into legislation. we don't know how that will work as yet, to be blunt, we haven't seen the full outcome of that. what we have seen is more of an outcome from the previous agreement which was to track the profits of global companies around the world using something called country by country reporting, which i created. it is now the law in 70 countries around the world. that's definitely working. i expect the 15% minimum tax to have an impact but not as much as people hope because its scope is very limited and that is what i fear of these proposals. they are very limited because the scope for attacking tax havens is now relatively small. the $250 billion sounds a lot but it won't produce much for the uk. i've been working on how we can increase tax on the uk to tackle this problem and have suggested tax increases of 100 billion in a report i'm working on called taxing wealth report, you can find it on the web if you search that name.

and there are ample opportunities to do this domestically. i'm beginning to think we need to stop looking so much at tax havens and begin to look at how our domestic tax systems are not taxing the wealthy by enough because they are not. richard murphy there. the oil giant chevron has agreed a $53 billion deal to buy rival hess corp, as it looks to expand its presence in guyana. in recent years, the south american country has become a major oil producer — 400,000 barrels a day — after huge discoveries by hess, exxon mobil and china's state oil company. 0ur north america business correspondent erin delmore is following the story in new york. why does this make sense for chevron? it is a pretty big price tag. chevron? it is a pretty big price tau. ., ., chevron? it is a pretty big price ta. _ ., ., , chevron? it is a pretty big price tau. ., ., , ., , tag. you are right, it is a big rice tag. you are right, it is a big price tag _ tag. you are right, it is a big price tag and _ tag. you are right, it is a big price tag and what _ tag. you are right, it is a big price tag and what is - tag. you are right, it is a big price tag and what is wild . tag. you are right, it is a big price tag and what is wild is| tag. you are right, it is a big - price tag and what is wild is that this isn't even the biggest energy deal we have seen this year. it isn't even the biggest energy deal

we have seen this month. but at $53 billion it is huge. here is what is in it for chevron. as you mentioned, increase access to oil fields and assets in guyana, the south american nation is emerging as one of the newest oil producers in the world, and as you can imagine there is fierce competition to get a foothold there. it also increases chevron�*s production in texas's basin which is an alluring aspect. taken together it is meant to shore up chevron�*s production capabilities and increase its level of competition with exxon, its level of competition with exxon, its largest us rival. and if you zoom out here it is a declaration of interests by us —based companies to really invest in and push forward in the petroleum industry, despite a global appetite we have seen in europe and elsewhere for more sustainable resources and solutions. chevron has also made a slew of other announcements today. i wonder what things stood out for you from the rest of what they had to announce? it the rest of what they had to announce?— the rest of what they had to announce? it is a big day for chevron _ announce? it is a big day for chevron and _ announce? it is a big day for chevron and they _ announce? it is a big day fori chevron and they mentioned announce? it is a big day for- chevron and they mentioned that in addition to this big deal it is also

meant to bolster some of the share buy—backs, whopping number to the tune of $2.5 billion in share buy—backs once the deal has closed and for that date we are looking to the first half of 202a. the deal is subject to regulatory interest as always. thank you very much. the taiwanese electronics giant foxconn, which builds millions of iphones along with a range of other devices, is under investigation in china. the government controlled global times newspaper, citing anonymous sources, reports that officials conducted tax inspections at foxconn businesses in two chinese provinces. the company's share price dropped by 2.9% following the news. foxconn is the biggest maker of iphones for us tech giant apple and is one of the largest employers in the world. here's our asia business reporterjoao da silva.

according to a report on the chinese state—controlled newspaper global times, foxconn is being scrutinised on two fronts. it is facing land use and tax investigations. the scope of these inspections seems wide, targeting foxconn assets in different provinces across the country. foxconn, which is the biggest maker of iphones and one of the largest employers in the world, has said it will actively cooperate with the chinese authorities. now, what is really interesting here is the timing of all this. just last month, foxconn�*s founder, terry gou, resigned from the company's board. he did so because he is running as a candidate in taiwan's presidential election in just a few months. and since he announced his intention to run, a lot has been said about how his business interests could make him vulnerable to political pressure from beijing. mr gou remains a major shareholder in foxconn. joao da silva there. to the world of aviation now and in an era of consolidation between big airlines, across traditional borders, smaller carriers face growing challenges. the boss of fiji airlines has been speaking to the bbc�*s

aaron heslehurst and talking about competition with the likes of air new zealand and australia's qantas. we have systematically, since 2015, elevated our airline. one of the core things we have done is what we call our remarkable service. it's a service culture programme. we run it quarterly, all the staff. we have 12 building blocks and it's done amazing stuff for us. and our service today, without question, beats air new zealand and qantas. but, andre, is itjust down to service, the improvement in service? you've got a new fleet. it's basically the product. so we have got a new fleet, we are flying 350—900s. we've got four of them that service those markets. we have new maxes, and our product is superb. so between product and service standard and quality, we are a step ahead. and andre, let's talk about australia. because the assistant treasurer stephenjones has recently said that he wants the australian government to keep qantas profitable. you compete against qantas.

how do you feel about the state aid that your rival has quite possibly received. we wish we had the same. during covid our government tried their best to help us with some government guarantees but no cash. and obviously we had to double our debt to survive. we have already paid back 30% of it. so we had a different approach to qantas and air new zealand. we never shut down. we kept the airline alive. so our philosophy was to be ready at a moment's notice and we had many ready programmes. and when in december 2021 borders opened we were the first mover in those markets and basically still the first mover today. let me ask you this because the fijian islands are at severe risk of the rising waters off the back of climate change. you run an airline and environmentalists love to point the finger at airlines. you're expanding the airline and have grown

the airline, how do you mix that balance? , , ., balance? the first is we have modernised _ balance? the first is we have modernised our _ balance? the first is we have modernised our fleet. - balance? the first is we have modernised our fleet. we . balance? the first is we have l modernised our fleet. we have balance? the first is we have - modernised our fleet. we have the modernised ourfleet. we have the latest of what i call next—generation planes that use 20% less fuel, so there is carbon saving. we have also had a programme running for several years now called every take off one tree and we have been planting mangroves, we have planted 63,000 mangroves to date. the mangroves sequesters for micro times more carbon from the atmosphere than a normal tree. mangroves also help with the erosion caused by rising water levels. and of course our big thing was on the 23rd of august we had ourfirst sustainable aviation fuel flight. 0bviously one of the things we are exploring with an international develop bank is setting up a facility in fiji to actually manufacture the fuel. it is in short supply and very expensive around the world. fascinating insights from fiji airlines. that's your business, around the world and across the uk

this is bbc news. bbc news bringing you different stories from across the uk. 0n stories from across the uk. on a glorious day in birmingham, archers of all ages and abilities are falling in love with the sport, which is exactly what she wanted when she set out a year ago. she has been overwhelmed by the response. it's been phenomenal, it has been really positive, we have had women who are in their 60s take part which is absolutely fantastic. we have seen bonds formed between relations, father and son, mother and daughter, and it's become a really family oriented sport.— and it's become a really family oriented sport. they have been suworted _ oriented sport. they have been suworted by — oriented sport. they have been supported by archery _ oriented sport. they have been supported by archery gb - oriented sport. they have been supported by archery gb and i supported by archery gb and commonwealth games legacy programme but it's an established local club and support archers who have been just as important for advice and support. the two clubs have come together for the session to raise funds for the victims of the moroccan earthquake. the rise of crescent archers is already impressive, spreading the word still

further is their next target. for more stories from across the uk, head to the bbc news website. you're on live with bbc news. let's return to developments in the israel— gaza war. 0ur international correspondent tom bateman has more from gaza. he explains the impact israeli air strikes are having on people — and hospitals — there. a warning though — some scenes in this report may be distressing. in gaza, nearly 1.5 million people have fled their homes. but nowhere is safe. in the north, israel's air strikes are relentless. injabalia refugee camp, they rush to save those they can. rescuers try to protect this man's face as they chip away at the wreckage that has trapped him. 0ne life saved, but at least 1,000 more remain under the rubble in gaza, says the un. but the hospitals are already

packed, notjust with the wounded but with those sheltering from air strikes. and as israel's siege goes on, they are nearly out of electricity to help. in gaza city's main hospital, those born into this war face the toughest struggle to survive it. the neonatal intensive care unit is down to just ten ventilators. this doctor, working now with just three other doctors, says they face a total power blackout. translation: we call on everyone i to send medical supplies for this | vital department or we will face a huge catastrophe. if the electricity goes out here, where there are 55 babies, we will lose all of those who need electricity within five minutes. israel says it has intensified its air strikes to target hamas, whose rocket fire from gaza goes on.

israel's repeated its evacuation orderfor the north. but in the south, there is no refuge either. a final journey for this family, who are bringing their own children to the grave. in gaza, the threat from the air is inescapable, while on the ground each day brings more burials. tom bateman, bbc news, jerusalem. bbc arabic�*s adnan el—bursh has been at al aqsa martyrs hospital in deir al balah in central gaza, which has been overwhelmed with casualties — including women and children. some of the images from there are too graphic to share. children — including at least two babies — are among the dead. here's adnan�*s report, and you may find some of these images distressing. wounded civilians arriving at the al aqsa military hospital in central gaza.

many of the wounded are women and the children. this is outside israel's evacuation zone. israel told civilians to come to these parts of the strip for safety. there is no confirmation of where the air strikes came from. outside the hospital, funeral prayers for those killed are being held. while families continue to arrive with more of the wounded.

translation: all of l this because of hamas. hospital workers say they are overwhelmed. we've been here since the crack of dawn and the bodies have completely filled the hospital yard. this is in addition to the bodies which are in refrigerators which are full. we don't have enough shrouds for the bodies because the numbers are huge. it's difficult to identify the bodies. the situation is being described by those working here as catastrophic. that report from bbc arabic�*s adnan

el—bursh. israel has also launched fresh air strikes against the iranian—backed hezbollah in lebanon. 0ur correspondent hugo bachega is in southern lebanon. well, it's been another day of reports of intense fighting along the border, lyse. this has been the reality here for days now. these cross—border attacks between groups here in southern lebanon including hezbollah and the israeli military. those attacks have intensified in recent days although the violence has been contained, we haven't seen a massive escalation of fighting here. but this morning we visited some villages along the border and people have left. 0ne village was completely deserted because people are concerned, many of them still remember the devastation brought by the 2006 war between israel and hezbollah. and all eyes here in this country are on hezbollah,

which is this powerful military socio—political movement that is supported by iran — it is considered a terrorist organisation by the uk and the us and other countries. so hezbollah has been behind most of the attacks that have been carried out from southern lebanon targeting israeli positions, and israeli authorities have been warning for days, not only hezbollah, but also iran, against any kind of major escalation here. last night the israeli prime minister benjamin netanyahu said that the israelis would go ahead with a very harsh response, i think he said this would be of unimaginable magnitude if hezbollah escalated the situation here. so tensions are high, those attacks continue, but so far the violence he has been contained. hugo bachega there. you're watching bbc news. the environment agency has

warned that flooding could continue for several days after heavy rain from storm babet. there are still more than 100 flood warnings in force across england. scotland's first minister, humza yousaf, visited brechin, in angus, which saw severe flooding. greg mackenzie reports. residents from more than 500 homes in this nottinghamshire town have been evacuated due to flooding caused by storm babet. retford county council told people they were at risk from high water levels along the river idle. for many, this leisure centre is home for now. we've taken everything up apart from the big three—piece suite and turned the water off, turned the electric off. and that's all you can do. in neighbouring stapleford, one resident's had to cut short his holiday to see the damage for himself.

i got igota i got a phone call from alicante airport this morning. my daughter phoned me and says, "your bungalow�*s under water." "oh, that's a very nice surprise for us. yes." so we're just basically landed at east midlands airport. in norwich locals came together to support each other.— in norwich locals came together to support each other. before we knew it there was — support each other. before we knew it there was no _ support each other. before we knew it there was no way _ support each other. before we knew it there was no way out _ support each other. before we knew it there was no way out by _ support each other. before we knew it there was no way out by a - support each other. before we knew it there was no way out by a car - support each other. before we knew it there was no way out by a car and | it there was no way out by a car and lots of— it there was no way out by a car and lots of areas — it there was no way out by a car and lots of areas were flooding a lot. but you — lots of areas were flooding a lot. but you didn't quite make it home. | but you didn't quite make it home. almost but you didn't quite make it home. i almost made it home but unfortunately _ almost made it home but unfortunately i _ almost made it home butl unfortunately i got slightly engulfed _ unfortunately i got slightly engulfed in_ unfortunately i got slightly engulfed in the _ unfortunately i got slightly engulfed in the car- unfortunately i got slightly engulfed in the car on - unfortunately i got slightly engulfed in the car on thei unfortunately i got slightly- engulfed in the car on the way back and was _ engulfed in the car on the way back and was rescued _ engulfed in the car on the way back and was rescued by— engulfed in the car on the way back and was rescued by a _ engulfed in the car on the way back and was rescued by a very- engulfed in the car on the way back and was rescued by a very kind - and was rescued by a very kind farmer— and was rescued by a very kind farmer in — and was rescued by a very kind farmer in a _ and was rescued by a very kind farmer in a tractor. _ and was rescued by a very kind farmer in a tractor. in - and was rescued by a very kind farmer in a tractor. in catcliffe, a villare in farmer in a tractor. in catcliffe, a village in south _ farmer in a tractor. in catcliffe, a village in south yorkshire, - farmer in a tractor. in catcliffe, a village in south yorkshire, the i village in south yorkshire, the devastation caused by storm babet too much to bear. it devastation caused by storm babet too much to bear.— too much to bear. it has really hit me this morning _ too much to bear. it has really hit me this morning of— too much to bear. it has really hit me this morning of how _ too much to bear. it has really hit me this morning of how much - too much to bear. it has really hit me this morning of how much we | too much to bear. it has really hit. me this morning of how much we are going to have lost in the house, some very sentimental things for definite. it'sjust some very sentimental things for definite. it's just awful. four people are confirmed to have died.

a man in his 60s passed away in shropshire and two people have died in scotland, including 57—year—old wendy taylor, who was swept away by river water. derbyshire police say it's investigating the death of a woman in her 80s, who died in chesterfield, after her home was flooded. scotland's first minister hamza yousaf will visit brechin in angus, where the river south esk burst its banks, flooding dozens of homes. many families are unlikely to be back in their properties before christmas. local authorities say the clean—up operation could take days, if not weeks. meanwhile, the environment agency has warned that rivers are at record levels in parts of the midlands and northern england. and with water still rising, there is still a risk of further flooding. greg mckenzie, bbc news. the use of sticky boards,

known as glue traps, to catch rats and mice has been banned in wales. campaigners said the traps were cruel. but some pest controllers say the ban is making theirjobs harder — and will allow rat populations to boom. matt murray has the story. rats the size of small cat, that is what a pest controller from cardiff says he is dealing with, as this footage shows. for a business or a home the animals can cause thousands of pounds worth of damage and transmit diseases. pest controller gareth davies uses the latest technology to find and catch rodents, including drain inspection cameras. you can actually see where the rats have been digging. but also more traditional traps, including glue boards, which many feel are barbaric. the rat i caught this week was the biggest one i have seen in 30 years, to be honest. it was from the end of the tail to the nose was about 64 centimetres. you know, you are talking from there to there.

glue traps are placed on the floor for rats to stick to until they eventually die. we use this in the pest control world as a last resort to trap that rat that is causing mayhem. the welsh government is saying these are cruel and that is why they have banned them. you have got plenty of other ways to catch rats. they say they are cruel and barbaric, yes, they are, but at the end of the day we are catching rats, it is a health pest. so for the welsh government to take these away from a professional pest control company, companies, we are trying to fight an ever—increasing rat population with both hands behind our backs. the welsh government say they are pleased that wales is the first country in the uk to introduce a ban on these traps as part of the agricultural bill. it also includes a ban on snares which are sometimes used to catch pest in the countryside, such as foxes and rabbits. anyone caught using these types

of traps will face an unlimited fine or even prison. they are indiscriminate and i do catch animals that are innocent they are indiscriminate and they do catch animals that are innocent and people's pets are caught in them and birds suffer horrendously because they are trapped there for many hours and often animals have to bite their own legs off to escape from these traps. gareth will stick to using more traditional traps like this, but will they stop rats, which experts say are growing in size and in their numbers? that was matt murray. sorry if you are a bit squeamish about rats. now something a bit different. now it's time for a look at the weather with louise lear. chilly and dry with some sunshine, look at highland scotland, glorious. we did have some rain, however, mostly down to the south—west, in particular through the isles of scilly in the first six hours this

morning when we sawjust shy of two inches of rain. so is an threatening looking skies at times across cornwall. there is more rain to come i'm afraid in the weather story as we go through the week ahead will stop in fact, we could see more significant rain arriving overnight tonight into the south—east and across eastern england, areas where we don't need any more significant rain, moving across east anglia, lincolnshire into the east midlands and across parts of south yorkshire. it will be accompanied eventually by another spell of wet weather moving through the west midlands. with the cloud and the rain around those temperatures will hold up, so it won't be as chilly a start but it will be wet for some, particularly across parts of lincolnshire, the east midlands and into northern england, south yorkshire. so the rain, fairly showery in nature, but we don't need any more significant rain in these areas. there is a weather warning and force here. the potential again for some further localised flooding. to the south,

sunny spells and scattered showers, to the north not a bad day for much of scotland and the far north of england, 11 or 12 degrees the high, further south looking up top temperatures of 15 or 16 celsius. the rain will ease away eventually, another ridge of high pressure keeps things quiet and the cooler start first thing wednesday morning but it's not expected to last as the slope will push in further outbreaks of heavy rain and strong winds at times. an easterly wind might drive in a few showers across that east coast of scotland, sheltered western areas staying dry. england and wales will see some sunshine for the bulk of the day before clouding over towards the south—west. that will bring some rain into northern ireland, eventually in the south west england and wales. it spills steadily north and east and then we come under that influence of low pressure will stop the isobars squeezed together for the end of the week, which will pile in plenty of showers or longer spells of rain at times. not quite as bad as we had last week, but nevertheless that unsettled spell of weather is set to continue.

live from london. this is bbc news. the bombardment of the gaza strip intensifies, while the british pm underlined his country's support for israel and promised further aid for gaza... we are providing an additional £20 million of humanitarian aid to civilians in gaza, more than doubling our previous support to the palestinian people. israeli forces say they have carried out limited raids inside the gaza strip, as troops wait for the launch of a ground offensive more trucks queue up at the rafah crossing from egypt, anticipating the green light to head into gaza.

the un agency for palestinian refugees says the situation in southern gaza is so bad, some civilians are returning north, despite israeli warnings to stay away. hello, i'm matthew amroliwala, welcome to verified live, 3 hours of breaking stories, and checking out the truth behind them. israel has kept up its intensified bombardment of the gaza strip, with dozens of strikes on the south of the territory. the israelis had told palestinians to head to south for their own safety before a possible ground offensive, but some gazans have moved back to their homes in the north, because of shortages of food and water, and because they didn't feel any safer in the south. israeli forces say they have carried out limited incursions inside the gaza strip in the lead—up to a possible ground offensive. an army spokesman said one soldier was killed by an anti—tank missile fired by hamas,

which is designated a terrorist organisation by many western countries, including the uk and us.