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In this video, the focus is on the topic of double taxation treaties (DTA) and their purpose, which is to prevent individuals or companies from being taxed in two countries on the same income. The presenter notes that Dubai typically has low tax levels and thus lacks many tax treaties. To illustrate, they provide an example involving Canada and the US, where a business based in Canada operates in the US. In such cases, the US may seek to tax the income generated from the business's US office. The discussion emphasizes the importance of these treaties in avoiding the complications of double taxation for cross-border operations.
