According to an update from the U.S. Office of Information and Regulatory Affairs (OIRA), the review of the proposed Global Intangible Low-Taxed Income (GILTI) Regulations was concluded on 7 September 2018. The inclusion of GILTI, which is a new category of CFC income for tax years beginning after 31 December 2017, was introduced by the Tax Cuts and Jobs Act. The highly anticipated regulations are expected to be published in the Federal Register in the coming days.