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"CRISIS" and "Tax Bill Will Hurt Puerto Rico"

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"CRISIS" and "Tax Bill Will Hurt Puerto Rico"

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"North Korea's missile can fit entire US"

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"North Korea's missile can fit entire US"

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"Ban on protests against Songkhla power plant"

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"Ban on protests against Songkhla power plant"

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From the BBC News reporting on the court case of Ratko Mladic 22/11/17

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Found him on the street
Had not had much food to eat
Fat and happy now

#hookedonhaiku #soicats

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Sick of this cat food
Can I have what you're having?
Just need a boost-up

#hookedonhaiku #keanuthecat

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Swiftly, silently
Approaching like an arrow
Punctiliously

#hookedonhaikus #shinkanzen

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Japanese toilet
There's no other loo like you
Spray and heat my bum

#hookedonhaiku #japanesetoilets

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Within the forest
Liquid sunshine nourishes
Surrounded by peace

#hookedonhaiku #kyotobambooforest

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"Ode to Seibo Kitamura: The Century Old Sculpter"

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"Ode to Seibo Kitamura: The Century Old Sculpter"

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This mountain inspired
An old craftsman perspired
Life - Death - Eternal

#hookedonhaiku #seibokitamura

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Silent and sacred
Fuji hides its strength within
Waiting for the day

#hookedonhaiku #mountfuji

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Sprouting snow petals
Basking as the tourists admire
Shedding the next hour

#hookedonhaiku #sakurablossoms

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Paradise Papers
Apple hides it's massive wealth
Jersey doesn't mind

#hookedonhaiku #rottenapple

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The world's most profitable firm has a secretive new structure that would enable it to continue avoiding billions in taxes, the Paradise Papers show.

They reveal how Apple sidestepped a 2013 crackdown on its controversial Irish tax practices by actively shopping around for a tax haven.

It then moved the firm holding most of its untaxed offshore cash, now $252bn, to the Channel Island of Jersey.

Apple said the new structure had not lowered its taxes.

It said it remained the world's largest taxpayer, paying about $35bn (£26bn) in corporation tax over the past three years, that it had followed the law and its changes "did not reduce our tax payments in any country".

In a further statement the company stressed that no operations or investments had been moved from Ireland.

The Paradise Papers is the name for a huge leak of financial documents that is throwing light on the world of offshore finance.

Paradise Papers - Tax secrets of the ultra-rich

Up until 2014, the tech company had been exploiting a loophole in tax laws in the US and the Republic of Ireland known as the "double Irish".

This allowed Apple to funnel all its sales outside of the Americas - currently about 55% of its revenue - through Irish subsidiaries that were effectively stateless for taxation purposes, and so incurred hardly any tax.

Instead of paying Irish corporation tax of 12.5%, or the US rate of 35%, Apple's avoidance structure helped it reduce its tax rate on profits outside of the US to the extent that its foreign tax payments rarely amounted to more than 5% of its foreign profits, and in some years dipped below 2%.

The European Commission calculated the rate of tax for one of Apple's Irish companies for one year had been just 0.005%.

Apple came under pressure in 2013 in the US Senate, when CEO Tim Cook was forced to defend its tax system.

Angry that the US was missing out on a huge amount of tax, then-Senator Carl Levin told him: "You shifted that golden goose to Ireland. You shifted it to three companies that do not pay taxes in Ireland. These are the crown jewels of Apple Inc. Folks, it's not right."

Mr Cook responded defiantly: "We pay all the taxes we owe, every single dollar. We do not depend on tax gimmicks... We do not stash money on some Caribbean island."

Apple's questionnaire

After the EU announced in 2013 that it was investigating Apple's Irish arrangement, the Irish government decided that firms incorporated there could no longer be stateless for tax purposes.

In order to keep its tax rates low, Apple needed to find an offshore financial centre that would serve as the tax residency for its Irish subsidiaries.

In March 2014, Apple's legal advisers sent a questionnaire to Appleby, a leading offshore finance law firm and source of much of the Paradise Papers leak.

It asked what benefits different offshore jurisdictions - the British Virgin Islands, Bermuda, the Cayman Islands, Mauritius, the Isle of Man, Jersey and Guernsey - could offer Apple.

The document asked key questions such as was it possible to "obtain an official assurance of tax exemption" and could it be confirmed that an Irish company might "conduct management activities... without being subject to taxation in your jurisdiction".

They also asked whether a change of government was likely, what information would be visible to the public and how easy it would be to exit the jurisdiction.

Source document: Apple questionnaire (extract)

Leaked emails also make it clear that Apple wanted to keep the move secret.

One email sent between senior partners at Appleby says: "For those of you who are not aware, Apple [officials] are extremely sensitive concerning publicity. They also expect the work that is being done for them only to be discussed amongst personnel who need to know."

Apple chose Jersey, a UK Crown dependency that makes its own tax laws and which has a 0% corporate tax rate for foreign companies.

Paradise Papers documents show Apple's two key Irish subsidiaries, Apple Operations International (AOI), believed to hold most of Apple's massive $252bn overseas cash hoard, and Apple Sales International (ASI), were managed from Appleby's office in Jersey from the start of 2015 until early 2016.

This would have enabled Apple to continue avoiding billions in tax around the world.

Apple's 2017 accounts showed they made $44.7bn outside the US and paid just $1.65bn in taxes to foreign governments, a rate of around 3.7%. That is less than a sixth of the average rate of corporation tax in the world.

Apple and Ireland vs the EU

In August 2016, after a three-year investigation, the European Commission finds that Ireland gave an illegal tax benefit to Apple.

The EC says Apple must repay Ireland taxes for the period within its remit of investigation, 2003-2013, a total of €13bn (£11.6bn) plus interest of €1bn.

Ireland and Apple launch an appeal.

Apple's Tim Cook calls the EC ruling "total political crap", with "no reason for it in fact or in law". Ireland says the EU is encroaching on sovereign taxation. It fears multinationals will go elsewhere.

Ireland agrees to collect the €13bn, to be held in a managed escrow account pending the appeal verdict.

In October 2017, the EU says it will take Ireland to court as it has not yet collected the money. Ireland says it is complicated and it needs time.

Massive GDP spike

When the "double-Irish" loophole was shut down, Ireland also created new tax regulations that companies like Apple could take advantage of.

One of the companies that Apple moved to Jersey, ASI, had rights to some of Apple Inc's hugely valuable intellectual property.

If ASI sold the intellectual property back to an Irish company, the Irish company would be able to offset the enormous cost against any future profits. And since the IP holder, ASI, was registered in Jersey, the profits of the sale would not be taxed.

It appears Apple has done just that. There was an extraordinary 26% spike in Ireland's GDP in 2015 which media reports put down to intellectual property assets moving into Ireland. Intangible assets rose a massive €250bn in Ireland that year.

Ireland's department of finance denied that the new regulations had been brought in to benefit multinationals.

It said Ireland was "not unique in allowing companies to claim capital allowances on intangible assets" and had followed "the international norm".

Apple declined to answer questions about its two subsidiaries moving their tax residency to Jersey.

It also declined to comment when asked whether one of those companies had helped create a huge tax write-off by selling intellectual property.

Apple said: "When Ireland changed its tax laws in 2015, we complied by changing the residency of our Irish subsidiaries and we informed Ireland, the European Commission and the United States.

"The changes we made did not reduce our tax payments in any country. In fact, our payments to Ireland increased significantly and over the last three years we've paid $1.5bn in tax there."
Find out more about the words and phrases found in the Paradise Papers.
The papers are a huge batch of leaked documents mostly from offshore law firm Appleby, along with corporate registries in 19 tax jurisdictions, which reveal the financial dealings of politicians, celebrities, corporate giants and business leaders.

The 13.4 million records were passed to German newspaper Sueddeutsche Zeitung and then shared with the International Consortium of Investigative Journalists (ICIJ). Panorama has led research for the BBC as part of a global investigation involving nearly 100 other media organisations, including the Guardian, in 67 countries. The BBC does not know the identity of the source.

Paradise Papers: Full coverage; follow reaction on Twitter using #ParadisePapers; in the BBC News app, follow the tag "Paradise Papers"

Watch Panorama on the BBC iPlayer (UK viewers only)

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The world's most profitable firm has a secretive new structure that would enable it to continue avoiding billions in taxes, the Paradise Papers show. They reveal how Apple sidestepped a 2013 crackdown on its controversial Irish tax practices by actively shopping around for a tax haven.

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Muay Thai law dictates
Women can't pass over rope
Magic and Men rule

#hookedonhaiku #beautifulboxer

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Traditionally, female Thai boxers must enter the ring by crawling under the lowest rope, whilst men stride over the top rope.
Thai boxing, also known as Muay Thai, is Thailand's national sport and it's not for the faint of heart. It involves eight points of body contact and has practices linked to superstition and belief in magic.

Beliefs dictate that the head is the highest and most sacred part of the body. Magic blesses the auspicious headband or mongkol that fighters are given.

In contrast, menstruation is seen as detrimental to that protective magic, so women - even when they aren't on their period - can't pass over that top rope because they might negate the blessings. However, not all women follow this rule.

This belief is taken a step further in two of Thailand's most famous and prestigious boxing stadiums, Rajadamnern and Lumpinee, where there are no female fights.

Despite these obstacles, 21-year-old Ratchadaphon Winhantamma, a mother and a professional Muay Thai boxer, says she will, "continue to fight until her body says no".

Ratchadaphon is known professionally as "Sawsing Sor Sopit" in Thailand and won gold at Turkmenistan's fifth Asian Indoor and Martial Arts Games.

She says she is determined to push herself further and inspire the next generation of female fighters in Thailand.

"Getting married and having a child didn't stop my desire to be a female Muay Thai fighter," she says.

Early last year Sawsing made the sacrifice of leaving her family for three months to train.

"It was very hard time for a mother like me to leave my five-month-old son and practice for competitions when my body had not fully recovered from the delivery," she says.

She admits she had been under a lot of pressure from her trainer, who questioned why she decided to return to the ring when she had a child and husband to look after.

"My thinking is different," Sawsing says.

"As a mother, I hope to raise my child to the best of my ability. As a female fighter, I hope to raise the bar for other woman, something people don't believe I'm supposed to do."

Sawsing's story is unique. The reality for many female fighters in Thailand is a career in the ring cut short, from family commitments or a lack of sponsorship.

Not being able to compete for the top titles at Lumpinee and Rajadamnern is a big drawback.

Consequently, female athletes still face difficulties being accepted by commercial sponsors to support their fighting.

"Like other sports, male athletes get better paid than women and there are more opportunities. Boxing is no exception," says Pariyakorn Ratanasuban, a Thai promoter for female boxers at Onesongchai Boxing Promotion.

Pariyakorn is the daughter of the country's leading Muay Thai promoter, Songchai Ratanasuban, and has 30 years of experience in boxing promotion.

"Sponsors still play a key role in the boxing industry and opportunities for individual boxers is dependent on sponsors, including how much they earn," she says.

Most sponsors still believe that boxing is a man's sport, she says, and focus their investment accordingly.

Some promoters just don't want to see women fight.

Sawsing agrees and says a successful female Muay Thai boxer could make 40,000 baht (£900) for each fight, but a male boxer's earnings start at 70,000 baht (£1,600).

She says she's never challenged the traditions that surround women entering the ring.

"There is no other way, so we have to follow this rule to pay respect to the teachers and past Muay Thai masters as a part of our culture and tradition.

"These rules have been designed for male fighters, so it is impossible to have us compete in those rings even though it is the ultimate goal for all Muay Thai boxers in the country."

Despite facing these limitations, Pariyakorn believes the sport industry, both in Thailand and internationally, is accepting the increasing role of female Muay Thai boxers and martial arts fighters.

This year marked the first time a transgender fighter entered the ring to fight in Bangkok's Lumpinee Boxing Stadium.

Pariyakon's company continues to promote female Muay Thai boxing at national and international level, which in turn gives women the opportunity to create a boxing career and inspire the next generation.

"The most important thing is changing the perception of sponsors towards female Muay Thai fighters," she says.

"In spite of dealing with the challenges in the industry, all female boxers should have the opportunity to become champions.

"They should keep training hard, working hard and reach their goals.

"Once they become heroes and role models, they will be in demand by sponsors or promoters. New opportunities will come."
Reporting by Lara Owen BBC Women's Affairs Journalist East Asia, Watchiranont Thongtep BBC Thai. Photographs courtesy of Wasawat Lukharang, from BBC Thai. Video Journalist: Jiraporn Kuhakan from BBC Thai.
What is 100 Women?

BBC 100 Women names 100 influential and inspirational women around the world every year. In 2017, we're challenging them to tackle four of the biggest problems facing women today - the glass ceiling, female illiteracy, harassment in public spaces and sexism in sport.

With your help, they'll be coming up with real-life solutions and we want you to get involved with your ideas. Find us on Facebook, Instagram and Twitter and use #100Women

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The Muay Thai fighters excluded from the ring

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Traditionally, female Thai boxers must enter the ring by crawling under the lowest rope, whilst men stride over the top rope. Thai boxing, also known as Muay Thai, is Thailand's national sport and it's not for the faint of heart. It involves eight points of body contact and has practices linked to superstition and belief in magic.

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Juli flipped the bird
To the passing motor-herd
HR got the word

#hookedonhaiku #trumpgetsfingered

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A woman pictured raising her middle finger toward US President Donald Trump's motorcade has reportedly been fired from her job over the photograph.

The image went viral after it was taken on 28 October in Virginia, close to a Trump golf resort.

Juli Briskman, who was identified as the cyclist in the image, alleges she was fired by employers Akima LLC after she posted it to her online profiles.

The company did not respond to the BBC's request for comment.

Ms Briskman told US media the firm had called her into a meeting a day after she informed their HR department she was the subject of the widely circulated image.

She told the Huffington Post news website that executives had told her they classified the image as "lewd" or "obscene", and therefore deemed that it violated their social media policies after she had posted it to her Twitter and Facebook accounts.

However Ms Briskman said she had emphasised to management that she had not been in working hours when the photograph was taken and had not mentioned her employers on the social media pages.

Ms Briskman also alleges that a male colleague was allowed to keep his job after deleting a post deemed as offensive in a separate incident.

She therefore questions why she was immediately dismissed from her role.

The 50-year-old mother-of-two had reportedly been at the government contractor firm for six months working in communications.

Despite losing her job, Ms Briskman said she did not regret making the gesture.

"In some ways, I'm doing better than ever," she told The Huffington Post

"I'm angry about where our country is right now. I am appalled. This was an opportunity for me to say something."

The press photographer, Brendan Smialowski, told the AFP website that it was common to see people protesting or making obscene gestures at presidents as they drove by.

He said that he had been struck by the "tenacity" of Ms Briskman after she made the gesture several times and made attempts to catch up with the motorcade.

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A woman pictured raising her middle finger toward US President Donald Trump's motorcade has reportedly been fired from her job over the photograph. The image went viral after it was taken on 28 October in Virginia, close to a Trump golf resort.

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Sardines in a can
Thankful for a helping hand
Only in Japan!

#hookedonhaiku #sardinesonatrain

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Commute struggle in Japan 😂😂😂 Follow Japan and Extra for more

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Post by japanandextra.

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City retaken
But I.S is escaping
Dirty deals were made

#hookedonhaiku #dirtydeals

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By Quentin Sommerville and Riam Dalati

Lorry driver Abu Fawzi thought it was going to be just another job.

He drives an 18-wheeler across some of the most dangerous territory in northern Syria. Bombed-out bridges, deep desert sand, even government forces and so-called Islamic State fighters don't stand in the way of a delivery.

But this time, his load was to be human cargo. The Syrian Democratic Forces (SDF), an alliance of Kurdish and Arab fighters opposed to IS, wanted him to lead a convoy that would take hundreds of families displaced by fighting from the town of Tabqa on the Euphrates river to a camp further north.

The job would take six hours, maximum - or at least that's what he was told.

But when he and his fellow drivers assembled their convoy early on 12 October, they realised they had been lied to.

Instead, it would take three days of hard driving, carrying a deadly cargo - hundreds of IS fighters, their families and tonnes of weapons and ammunition.

Abu Fawzi and dozens of other drivers were promised thousands of dollars for the task but it had to remain secret.

The deal to let IS fighters escape from Raqqa - de facto capital of their self-declared caliphate - had been arranged by local officials. It came after four months of fighting that left the city obliterated and almost devoid of people. It would spare lives and bring fighting to an end. The lives of the Arab, Kurdish and other fighters opposing IS would be spared.

But it also enabled many hundreds of IS fighters to escape from the city. At the time, neither the US and British-led coalition, nor the SDF, which it backs, wanted to admit their part.

Has the pact, which stood as Raqqa's dirty secret, unleashed a threat to the outside world - one that has enabled militants to spread far and wide across Syria and beyond?

Great pains were taken to hide it from the world. But the BBC has spoken to dozens of people who were either on the convoy, or observed it, and to the men who negotiated the deal.

Shopkeeper Mahmoud doesn't get intimidated by much.

It was about four in the afternoon when an SDF convoy drove through his town, Shanine, and everyone was told to go indoors.

"We were here and an SDF vehicle stopped by to say there was a truce agreement between them and IS," he says. "They wanted us to clear the area."

He is no fan of IS, but he couldn't miss a business opportunity - even if some of the 4,000 surprise customers driving through his village were armed to the teeth.

A small bridge in the village created a bottleneck so the IS fighters got out and went shopping. After months of fighting and taking cover in bunkers, they were pale and hungry. They filed into his shop and, he says, they cleared his shelves.

"A one-eyed Tunisian fighter told me to fear God," he says. "In a very calm voice, he asked why I had shaved. He said they would come back and enforce Sharia once again. I told him we have no problem with Sharia laws. We're all Muslims."

Instant noodles, biscuits and snacks - they bought everything they could get their hands on.

They left their weapons outside the shop. The only trouble he had was when three of the fighters spied some cigarettes - contraband in their eyes - and tore up the boxes.

"They didn't appropriate anything, nothing at all," he says.

"Only three of them went rogue. Other IS fighters even chastised them."

He says IS paid for what they took.

"They hoovered up the shop. I got overwhelmed by their numbers. Many asked me for prices, but I couldn't answer them because I was busy serving other people. So they left money for me on my desk without me asking."

Despite the abuse they suffered, the lorry drivers agreed - when it came to money, IS settled its bills.

IS may have been homicidal psychopaths, but they're always correct with the money."

Says Abu Fawzi with a smile.

North of the village, it's a different landscape. A lonely tractor ploughs a field, sending a plume of dust and sand into the air that can be seen for miles. There are fewer villages, and it's here that the convoy sought to disappear.

The Smugglers

French fighter

Abu Basir al-Faransy, a young Frenchman, left before the going got really tough in Raqqa. He's now in Idlib, where he says he wants to stay.

The fighting in Raqqa was intense, even back then, he says.

"We were front-line fighters, waging war almost constantly [against the Kurds], living a hard life. We didn't know Raqqa was about to be besieged."

Disillusioned, weary of the constant fighting and fearing for his life, Abu Basir decided to leave for the safety of Idlib. He now lives in the city.

He was part of an almost exclusively French group within IS, and before he left some of his fellow fighters were given a new mission.

There are some French brothers from our group who left for France to carry out attacks in what would be called a 'day of reckoning.'"

Much is hidden beneath the rubble of Raqqa and the lies around this deal might easily have stayed buried there too.

The numbers leaving were much higher than local tribal elders admitted. At first the coalition refused to admit the extent of the deal.

The Kurdish-led Syrian Democratic Forces, somewhat improbably, continue to maintain that no deal was done.

And this may not even have been about freeing civilian hostages. As far as the coalition is concerned, there was no transfer of hostages from IS to coalition or SDF hands.

And despite coalition denials, dozens of foreign fighters, according to eyewitnesses, joined the exodus.

The deal to free IS was about maintaining good relations between the Kurds leading the fight and the Arab communities who surround them.

It was also about minimising casualties. IS was well dug in at the city's hospital and stadium. Any effort to dislodge it head-on would have been bloody and prolonged.

The war against IS has a twin purpose: first to destroy the so-called caliphate by retaking territory and second, to prevent terror attacks in the world beyond Syria and Iraq.

Raqqa was effectively IS's capital but it was also a cage - fighters were trapped there.

The deal to save Raqqa may have been worth it.

But it has also meant battle-hardened militants have spread across Syria and further afield - and many of them aren't done fighting yet.

All names of the people featured in the report have been changed.

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The BBC has uncovered details of a secret deal that let hundreds of IS fighters - including foreign militants - and their families escape from Raqqa in Syria. In exchange for freeing hostages, a convoy which stretched for miles, was able to leave the city freely - under the gaze of the US and UK-led coalition and Kurdish forces who control the city.

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Mr. Mugabe
Not a fan of his army
A new Zimbabwe?

#hookedonhaiku #mugabe #zimbabwe

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Although the army is obviously calling the shots in Zimbabwe, in public they still refer to Robert Mugabe as "his excellency, the president" and even "commander-in-chief".

This is why he has been allowed to attend the graduation ceremony.

This is partly to keep up the pretence that they have not staged a coup but they also have a genuine, deeply felt respect for him going back more than 40 years.

All of Zimbabwe's security chiefs have worked with Mr Mugabe since they fought together in the 1970s war of independence - and the bonds forged in that struggle are difficult to break.

In many ways, Zimbabwe's military remains the armed wing of Zanu-PF, as it was when they were all rebels fighting white-minority rule in the then Rhodesia.

Furthermore, in Zimbabwean culture, the elderly are treated with respect and no-one wants to be seen to be treating a 93-year-old in an undignified manner, especially a man even opposition figures refer to as the "father of the nation".

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Zimbabwe army takes on Mugabe - as it happened

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Although the army is obviously calling the shots in Zimbabwe, in public they still refer to Robert Mugabe as "his excellency, the president" and even "commander-in-chief". This is why he has been allowed to attend the graduation ceremony.

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Stolen Pickups seized
Reports show Thai cops are pleased
Victims' stress is eased

#hookedonhaiku #Policedotheirjob

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Police show vehicles with false registration documents seized from 12 provinces in the upper Northeast. (Chakkrapan Natanri)

KHON KAEN: Six pickup trucks and seven sedans were seized in separate police operations targeting stolen vehicles and false registration documents in the upper Northeast.

Car theft suppression police impounded the 13 vehicles - two cars reported stolen, one fraudulently obtained vehicle and 10 others with fake plates - in 12 upper northeastern provinces, Pol Maj Gen Surachai Khuantechakhup, acting chief of Police Region 4, told a media briefing on Tuesday.

Seized false licence plates. (Photo by Chakkrapan Natanri)

One of the stolen vehicles was missing from Suphan Buri and the other from Bangkok.

The real owners of the seized vehicles had been traced. They submitted the necessary documents and the vehicles were being handed back today, Pol Maj Gen Surachai said. Among the owners were police officers, restaurant owners and insurance firms. The vehicles were worth about 6 million baht.

"Most vehicles had been modified by garages in the Northeast and then put up for sale on Facebook, Line chat and other websites at cheap prices. Some were offered for sale at less than 200,000 baht,'' Pol Maj Gen Surachai said.

Operators of the workshops and car theft rackets involved in modifying the vehicles and falsifying documents were being further investigated.

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Police bust false vehicle registration racket in Northeast

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Police show vehicles with false registration documents seized from 12 provinces in the upper Northeast. (Chakkrapan Natanri) KHON KAEN: Six pickup trucks and seven sedans were seized in separate police operations targeting stolen vehicles and false registration documents in the upper Northeast.

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This paddle boat race
Lacks leisurely pace
Yet it doesn't distract
From your smile and your grace
Whizzing and spinning around with no clue
I film from the verge with two cameras on cue
A day to remember, a time to relax
It's good to be loved by you
- - - -
There are no bytes of the sights that I show
Coz copyright highlights that it's dues that I owe
M22, guys, your song is so dope
To match sentiments was my only hope
Is there some way around this So I can be lawful
Cause stock music sucks and the apps are so awful!

#notahaiku #lumpinipark