Bermuda's Central International Tax Agency (CITA) has published Corporate Income Tax – Guidance Notes (General) Version 1.0, dated 8 October 2026. The Guidance Notes update and replace Corporate Income Tax FAQs Version 6.0, dated 18 November 2024. This includes the incorporation of minor updates to elections, permit companies, and insurance contract liability calculations, as well as the removal of outdated material. In addition, new guidance is provided on discontinuances and mergers/amalg…