  In recent years, twisted bilayer systems such as bilayer graphene have
attracted a great deal of attention as the twist angle introduces a degree of
freedom which can be used to non-trivially modify system properties. This idea
has been picked up in the cold atom community, first with a theoretical
proposal to simulate twisted bilayers in state-dependent optical lattices, and,
more recently, with an experimental realization of twisted bilayers with
bosonic atoms in two different spin states. In this manuscript, we
theoretically investigate dipolar bosons in a twisted bilayer geometry. The
interplay between dipolar interaction and the twist between the layers results
in the emergence of quantum states not observed in the absence of twist. We
study how system properties vary as we change the twist angle at fixed distance
between the layers and fixed dipolar interaction. We find that at a twist angle
$\theta=0.1^{\circ}$, the observed quantum phases are consistent with those
seen in the absence of twist angle, i.e. paired superfluid, paired supersolid,
and paired solid phases. However, a slight increase in the twist angle to
$\theta=0.2^{\circ}$ disrupts these paired phases in favor of a phase
separation between checkerboard solid and superfluid regions. Notably, at a
twist angle of $\theta=5.21^{\circ}$, the local occupation number follows the
moir\'e pattern of the underlying moir\'e bilayers so that a periodic structure
of insulating islands is formed. These insulating islands are surrounded by a
superfluid.
