The 2017 Tax Cut and Jobs Act introduced two new concepts, which will impact taxpayers with foreign activity in 2018: Global Intangible Low Tax Income (GILTI) and Foreign Derived Intangible Income (FDII). Green Hasson Janks Senior Manager Yan Jiang and our affiliated accounting network HLB International held an in-depth discussion on GLTI and FDII. More information can be found here.