On 11 April 2019, a correction document to the proposed regulations on the deduction for foreign-derived intangible income (FDII) and global intangible low-taxed income (GILTI) (REG-104464-18). This includes the addition of a definition for financial services income and a clarification in relation to the determination of gross deduction eligible income (DEI) and gross foreign-derived deduction eligible income (FDDEI):
1. On page 8190, in the preamble, under the heading: "2. Determination of…