. as of december 31 , 2018 , eog has cumulatively recorded $ 23 million of deferred foreign income taxes for withholdings on its undistributed foreign earnings . additionally , for tax years beginning in 2018 and later , eog's foreign earnings may be subject to the u.s . federal "global intangible low-taxed income" ( gilti ) inclusion . eog records any gilti tax as a period expense . 7