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In this video, the speaker discusses the topic of double tax treaties (DTA), focusing on their purpose of preventing double taxation for individuals and companies operating in multiple countries. While countries like Dubai typically have low or no taxes, they generally lack many tax treaties. The example provided contrasts Canada and the US, where a company based in Canada with an office in the US might face taxation in both countries. The DTA aims to clarify tax obligations and avoid such situations where an entity could be taxed twice on the same income.