In the last Appleby Asia Alert, we looked at amendments to Bermuda's economic substance regime that brought all partnerships, including those which do not elect to have separate legal personality...

The Government of Bermuda recently announced the possible introduction of corporate income tax in Bermuda once it has conducted a series of consultations.

The Economic Substance Act 2018 requires Bermuda-based entities that are carrying on a "relevant activity" in a relevant financial period and entities claiming "non-resident entity" status under the Act to file an Economic Substance Declaration Form …

Stephanie Sanderson, partner at Beesmont Law, breaks down the Common Reporting Standard and explains the impact that the global compliance measure has on captives

Parents in Bermuda often transferred real estate to their children during their lifetime in order to avoid the payment of stamp duty by children, often referred to as a death tax.

The Corporate Income Tax Act 2023, was enacted on 1 January 2024 and on 1 January 2025, the operating provisions of this legislation will be effective for fiscal years beginning on or after 1 January 2025.

Following the enactment of Bermuda's Corporate Income Tax Act (the "CIT Act") in December 2023, in July 2024, the Government of Bermuda passed the Corporate Income Tax Agency Act (the "Agency Act")...

Bermuda's Economic Substance Amendment Act 2026 transfers regulatory oversight from the Registrar of Companies to the Bermuda Tax Authority (Cita), consolidating tax regulation under specialized expertise.

In August 2024, Bermuda's Ministry of Finance published a public consultation paper setting out certain proposed compliance obligations for Bermuda corporate taxpayers including certain anticipated...

The partnership is a popular vehicle for international ventures primarily because it is regarded in most jurisdictions (including the U.S. and the U.K.) as fiscally transparent.

With governments' financial resources under increasing strain, Bermuda counsel Ashley Fife explores how this is impacting developments in international taxation and identifies those most pertinent...

The economic substance standards are a global tax policy initiative driven by the Organisation for Economic Cooperation & Development (OECD) (and specifically the OECD's Forum on Harmful Tax Practices (FHTP))...

Our corporate team outline the latest developments within the corporate and finance market in Bermuda including Bermuda's Corporate Income Tax Act 2023.

FATCA is a US federal law that aims to reduce tax evasion by US persons. FATCA has significant extraterritorial implications.

Bloomberg Tax Country Guides provide overviews of the tax regimes of more than 200 jurisdictions.

This country-specific Q&A provides an overview to tax laws and regulations that may occur in Bermuda.

This guide to Bermuda's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction...

In-Depth: Private Wealth and Private Client (formerly The Private Wealth & Private Client Review) provides an incisive global overview of the key legal and practical issues affecting the management of private client wealth.