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In this tutorial, the speaker discusses the concept of double tax treaties (DTA), highlighting their purpose in avoiding double taxation for individuals and businesses operating in multiple countries. Despite Dubai's minimal tax framework, such treaties are relevant for scenarios where businesses are involved in jurisdictions with differing tax regulations, like Canada and the US. The speaker illustrates how a Canadian company with an office in the US may face potential taxation issues, emphasizing the importance of DTAs in clarifying tax obligations and preventing the same income from being taxed by both countries. Overall, the discussion focuses on the significance of double tax agreements in international business operations.
