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In this video tutorial, the focus is on the concept of double tax treaties (DTT), which are agreements designed to prevent double taxation on income in different countries. The discussion highlights the irony of countries like Dubai, known for their low tax regime, having limited tax treaties. A DTT ensures that individuals or businesses operating in multiple jurisdictions, such as Canada and the U.S., are not taxed twice on the same income. For instance, if a Canadian business has an office in the U.S., the U.S. may want to impose taxes on income generated there. The video aims to clarify how DTTs function and their relevance for businesses dealing internationally.