Bermuda's Corporate Income Tax Agency (CITA) has announced the launch of a public consultation on the second set of proposed technical amendments to the Corporate Income Tax Act 2023 (CIT Act). This is a follow-up to the consultation on technical amendments launched in May 2025 and includes amendments to clarify certain provisions and better align the CIT Act with the Pillar 2 GloBE Rules. The proposed second technical amendments include the following as provided in the consultation documen…