Changes have been made to the global intangible low-taxed income (GILTI), now referred to as the net corporate taxable income (NCTI), and the foreign-derived intangible income (FDII), now known as the foreign-derived deemed intangible income (FDDEI). These changes are part of a broader set of international tax provisions in a recently introduced bill. The impact of these changes on multinationals and the specifics of calculating the new NCTI tax are being examined.