DTAA, or Double Taxation Avoidance Agreement, is an international agreement between two countries to prevent taxpayers from being taxed on the same income in both jurisdictions. In the context of international taxation, DTAA establishes rules for the allocation of taxing rights over various types of income, providing relief and clarity to taxpayers engaged in cross-border activities. It helps eliminate the possibility of double taxation and ensures a fair distribution of tax obligations between the countries involved in the agreement.