East Timor sits on the map as one of the poorest countries in Southeast Asia, with a population just over a million, yet the seabed off its coast holds oil and gas reserves large enough to change that. The film follows the country's fight against multinational energy companies operating in the Timor Sea, which East Timor accuses of underpaying the taxes owed on that production. The dispute has moved into international arbitration, with the young nation pressing its case against firms that have far more legal and financial firepower. The film frames the standoff plainly: a small state trying to force accountability from companies that have little incentive to cooperate, and a resource windfall that could fund development if the money actually reaches the government rather than staying with the drillers. It is a dispute still unresolved, and the film treats it as ongoing rather than settled, following the arbitration process rather than a verdict.