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In this tutorial, the speaker discusses the concept of double tax treaties (DTA), which are designed to prevent double taxation. While countries like Dubai often have minimal tax treaties due to their zero-tax policies, the focus here is on how a DTA functions. The speaker illustrates the situation with an example involving Canada and the US, where a business operation crossing these borders could face taxation in both countries. The DTA aims to resolve issues arising from such scenarios, allowing businesses to avoid being taxed twice on the same income earned in different jurisdictions.