On 27 December 2023, the Corporate Income Tax Act 2023 was signed into law and published in Bermuda's Official Gazette (select "2023" and "C" to access the final Act). As previously reported, the legislation provides for the introduction of a 15% corporate income tax for taxpayers in Bermuda that will fall within the scope of the Pillar 2 global minimum tax (GloBE) rules, which includes those …