A foreign tax creit is used to reduce or eliminate double taxation when the same income is taxed in multiple countries. In the United States ("US") the Internal Revenue Service ("IRS") grants a foreign tax credit to a taxpayer if the US taxpayer paid an income tax on income produced in another country. In the US an income tax includes a withholding tax paid on foreign sourced income. However, in the US a gross income tax is not included in the definition of income tax and so would not be subject to a foreign tax credit.