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In this tutorial, the focus is on the concept of double taxation treaties (DTT), which are agreements made between countries to prevent individuals and businesses from being taxed twice on the same income. The discussion highlights the unique situation in Dubai, which typically has low or no taxes and thus fewer tax treaties. An example is provided comparing Canada and the US, where a business operating in both countries may face taxation from both. The purpose of a DTT is to address such scenarios, ensuring that income is taxed only once, either in the country of residence or in the source country, mitigating potential tax burdens for international operations.
