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Anyone knows? I found few answers but there were too complex and going too deep ... I need some simple answer :) ... thanks, O.

+2  A: 

If the masksToBounds property is set to YES, any sublayers of the layer that extend outside its boundaries will be clipped to those boundaries. Think of the layer, in that case, as a window onto its sublayers; anything outside the edges of the window will not be visible. When masksToBounds is NO, no clipping occurs, and any sublayers that extend outside the layer's boundaries will be visible in their entirety (as long as they don't go outside the edges of any superlayer that does have masking enabled).

Noah Witherspoon