Bermuda has published CbC Guidance Notes v3.0 (August 2022), replacing the prior guidance notes issued in July 2018. The main update is the addition of technical guidance concerning unrelated and related party revenues. The guidance notes include that, as explained in the BEPS Action 13 Final Report, "Revenues – Unrelated Party" should be read as referring to revenues arising from transactions between independent parties, and "Revenues – Related Party" should be read as referring to revenues…