The Bermuda Government has opened a Third Public Consultation period with a focus on the proposed Corporate Income Tax Administrative Regulations 2025.The consultation provides illustrative draft legislation and insight into how the recently enacted Bermuda Corporate Income Tax will be administered, including filing and registration requirements, payments of tax, and the enquiry and dispute processes. Executive summaryOn 17 February 2025, the Government of Bermuda began a third public consultation (Third Public Consultation) concerning corporate income tax (CIT) provisions. The Third Public Consultation primarily addresses the administration of Bermuda's recently enacted CIT. The three-week consultation period runs from 17 February to 10...