The U.S. Joint Committee on Taxation has published an Overview of the Taxation of Global Intangible Low-Taxed Income (GILTI) and Foreign-Derived Intangible Income (FDII) Sections 250 and 951A. The overview documentation provides general information on the GILTI and FDII provisions, as all as a background on prior law and changes from prior law to present law. The over also provides specific in…