Important articles about Windows/NTFS
This also contains quotes from the articles in case they are moved/deleted/etc.
A file time is a 64-bit value that represents the number of 100-nanosecond intervals that have elapsed since 12:00 A.M. January 1, 1601 Coordinated Universal Time (UTC). The system records file times when applications create, access, and write to files.
The NTFS file system stores time values in UTC format, so they are not affected by changes in time zone or daylight saving time. The FAT file system stores time values based on the local time of the computer. For example, a file that is saved at 3:00pm PST in Washington is seen as 6:00pm EST in New York on an NTFS volume, but it is seen as 3:00pm EST in New York on a FAT volume.