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In this video tutorial, the speaker discusses the topic of double tax treaties (DTA) and their purpose in avoiding double taxation for individuals or businesses operating in multiple countries. Although Dubai has a low tax environment and typically lacks many tax treaties, the concept of a DTA is elaborated using the example of a business with ties to both Canada and the US. In such cases, the US may seek to impose taxes on revenue generated from operations in its territory, which could lead to double taxation for the business. The tutorial aims to clarify how double tax treaties work and their significance in international tax relations.