The Government of Bermuda has published the Corporate Income Tax (Administrative) Regulations 2025, which were made on 12 May 2025 and come into operation on 2 June 2025. The regulations establish the procedures for the administration of Bermuda's new 15% corporate income tax, which applies from 1 January 2025 for taxpayers in Bermuda that fall within the scope of the Pillar 2 global minimum t…