Practical commentary on UAE and India market entry, company structuring, corporate tax and cross-border advisory — written by the ATB team.
Build operations independently, acquire an existing platform, or enter through a joint venture? How to weigh the three UAE entry routes against commercial reality — banking, governance, integration and long-term scale.
Read the articleChoose a subject to find the commentary most relevant to your decision.
PF for foreign employees in India under the EPF Scheme 2026: who pays on full wages, who is exempt, the UK 60-month rule and the court split.
Read articlePension fund tax exemption India: who qualifies, which infrastructure investments count, the 31 March 2030 date and what CFOs should check first.
Read articleIndia–Qatar DTAA in effect from 1 April 2026, India–Oman DTAA fees cut to 10%, and what the India–Saudi DTAA still lacks, for Gulf groups.
Read articleIndia capital gains tax treaty exemption in 2026: which treaties still stop India taxing a share sale, the conditions, holdco sales and the MFN scorecard.
Read articleRunning India business from Dubai? How Hyatt’s control markers, POEM under s.6(10) and the UAE treaty’s “wholly” test decide where you are taxed.
Read articleIndia–Singapore DTAA in 2026: treaty rates, selling pre-April 2017 shares under Article 24A, Hareon vs Fullerton, Form 41 and CECA protection.
Read articleIndia–UAE DTAA guide for businesses: who qualifies, PE after Hyatt, 10% dividend and royalty caps, no FTS article, MLI status and TRC rules in 2026.
Read articleSetting up a fund management company in GIFT City, DIFC or ADGM: licence types, capital, key people, substance and tax on the manager’s income.
Read articleHow a master-feeder structure with a GIFT City feeder works: FEMA routes for Indian investors, the feeder’s tax category, and an overseas master.
Read articleThe EU–India trade deal (FTA) for business: tariff cuts both ways, services, timing, origin rules and what European companies should do before it applies.
Read articleIndustrial automation in India for European suppliers: integrators vs distributors vs a subsidiary, what integrators expect, certification and contracts.
Read articleTrade fairs in India for European exhibitors: choosing a show, visas for stand staff, ATA carnet rules for exhibits and turning leads into a distributor.
Read articleHorizon Europe and India: EU–India coordinated calls, IGSTC 2+2, Indian co-funding, what association from 2027 would change, and who owns the results.
Read articlePublic procurement in India for European suppliers: Make in India local-content classes, global tenders, GeM, the UK–India deal and the EU gap explained.
Read articleSourcing from India for UK and EU buyers: supplier checks, contracts, letters of credit, inspection, CETA origin rules, GSP, CBAM and EU due diligence.
Read articlePilot project India guide for European technology sellers: paid or free pilots, success criteria, the conversion clause, procurement and customer tax.
Read articleHow to find a business partner in India: distributor, integrator, contract maker or licensee compared, the public-record checks and the first contract.
Read articleAerospace manufacturing in India for European suppliers: the Tata–Airbus lines, defence buying rules, ownership limits, offsets and five routes compared.
Read articleRoyalty India guide for European technology owners: when a licence beats investing, how to price royalties and fees, and what you keep after Indian tax.
Read articleGST India for foreign companies: when to register, reverse charge on imported services and royalties, OIDAR rules for SaaS, NRTP and rates after 2025.
Read articleIndia business visa or employment visa? What European staff may do on each, the visa commissioning engineers need, FRRO rules, PE and payroll flags.
Read articleIndia entry strategy for UK, US and European groups: joint venture, acquisition or greenfield compared on control, speed, cash, partner risk and exit.
Read articleDEMPE and India: should IP built by your Indian centre sit abroad, be licensed in or be owned in India? Safe harbour, royalties, patent box and exit tax.
Read articleHow to sell a company in India: share sale, slump sale, buy-back or merger compared, with capital gains, buyer withholding, Form 128 and FEMA limits.
Read articleShould a European parent hold India directly or via a Netherlands or Luxembourg holding company? Dividend rates, exit tax, substance and BITs compared.
Read articleShould a US parent hold its Indian subsidiary through an Ireland holding company? Treaty rates, Irish tax, s.245A, tax on exit and substance compared.
Read articleDeutsche Telekom v India: the 2020 award, its US confirmation in September 2026, and what investors should secure before dealing with Indian state bodies.
Read articleIndia withholding tax rates 2026 and how to repatriate profits: dividends, royalties, interest, buy-backs and exit compared for UK, US, EU and UAE parents.
Read articlePermanent establishment in India for UK, US and EU firms: when an employer of record, secondees or agents create PE risk, treaty day limits and the cost.
Read articleIndia corporate tax rate for foreign companies: 25.17% subsidiary, 38.22% branch or PE, 20%+ withholding with no presence. Worked example, decision table.
Read articleForm 10F is now Form 41 under India's Income-tax Act 2025: what a UK, US or EU company must file, TRC rules, PAN, returns and avoiding over-withholding.
Read articleUS–India tax treaty for US companies with Indian subsidiaries or GCCs: withholding rates, 'make available' fees, PE, LOB, exit tax and US credits.
Read articleUK–India double tax treaty for UK companies: 2026 withholding rates on dividends, royalties, FTS and interest, PE limits, Form 41/TRC and UK relief.
Read articleAs BRICS reshapes the India–UAE business landscape, new opportunities are emerging for cross-border investment, market entry and transaction structuring.
Read articleTwo routes into GIFT City for foreign capital: a fund through an FME, or a single-family Family Investment Fund. The categories, thresholds and the substance.
Read articleWhat GIFT City offers a foreign fund or family office: the vehicles, the conditional tax reliefs, and why it works without relocating to India.
Read articleThe net economics of an India plant turn on tax, customs and transfer pricing. The 115BAB sunset, FEMA, inverted duties and related-party pricing, for foreign
Read articleChina+1 is a board-level supply-chain decision, not a single scheme. How foreign manufacturers structure India as a diversification node: sectors, localisation
Read articleHow a foreign manufacturer chooses its India structure: a wholly-owned plant, a joint venture or contract manufacturing, and how FDI, technology and IP shape
Read articleWhat it takes for a foreign company to manufacture in India: the entity, the incentives (PLI and state), the supply chain, and the tax that decides
Read articleWhy a UAE or Gulf bank, insurer or asset manager sets up its India Global Capability Centre (GCC), the GIFT City option, and the regulatory and data points.
Read articleThe two-part location decision for an India GCC: which tax regime (SEZ, STPI, domestic or GIFT City) and which city, and how each affects tax, operations
Read articleHow a foreign company chooses its India Global Capability Centre (GCC) model and entity – own captive, build-operate-transfer or managed services.
Read articleThe economics of an India GCC turn on transfer pricing. The cost-plus model, the 2026 safe-harbour reset, corporate tax, and parent-company ESOPs, for foreign
Read articleWhat it takes for a foreign company to set up a Global Capability Centre in India: the model, the entity, the location, and the tax and transfer-pricing
Read articleHow the UK taxes a UK company's Indian subsidiary: dividend exemption, CFC rules, credit for Indian tax on fees and royalties, and exit gains (SSE).
Read articleFor a US company the India entity is the easy part. The US side is specific: the worldwide-credit system, GILTI, the check-the-box election and the treaty.
Read articleHow your home country shapes an India entry: the treaty that applies, how profits are repatriated and taxed at home, and how India reads the structure.
Read articleFrom the 2003 ruling that a Mauritius certificate sufficed to the 2026 ruling that substance governs: the shift every investor into India must understand.
Read articleTwo decades of Indian investment outcomes carry a consistent lesson: the difference between strong exits and difficult ones lies in the structure.
Read articleGIFT City tax is specific and conditional, not a blanket tax-free zone: the 80LA holiday, the non-resident capital-gains exemptions and the GST position.
Read articleHow Gulf and foreign capital reaches India through GIFT City, and why it can beat Singapore, Dubai and Mauritius for an India-bound vehicle.
Read articleFor a Singapore company, India entry turns on the India-Singapore treaty and its limitation-on-benefits test, the territorial system, and the holding choice.
Read articleVodafone and Sanofi faced the same indirect-transfer charge and reached opposite results. The difference was the treaty. Why holding-jurisdiction choice
Read articleVodafone and Cairn show the one risk no structure carries — a change in law applied after the deal — and the two tools that answer it: the treaty
Read articleThe headlines on India move constantly; the direction does not. How to read its tax and capital-policy signals for structuring and exit decisions.
Read articleChoosing where to hold an India investment is no longer treaty shopping. How the tax treaty, the investment treaty and substance now decide the jurisdiction.
Read articleIndia reset its investment-treaty protection to a narrower template and is rebuilding on it. What changed, what it now covers, and how an incoming investor
Read articleSingapore and the UAE are the two main places to hold an India investment. They are more alike than they look; the choice turns on substance, owners
Read articleGIFT City, DIFC and ADGM do different jobs. Which financial centre fits a cross-border or India-focused structure turns on law, tax, India access and ecosystem.
Read articleGIFT City or Singapore for an India-focused fund? Singapore brings maturity and network; GIFT brings India access, cost and re-domiciliation. How to choose.
Read articleHow a UAE family business sets up and holds an India investment: the treaty and substance, repatriation to the Gulf, succession across both, and round-tripping.
Read articlePLI approval is not a cheque. You earn it year by year by hitting committed investment and incremental sales, then claiming and surviving verification.
Read articleZero-rated and exempt supplies both leave the invoice VAT-free, but recovery, refunds and audit exposure differ sharply. How UAE companies classify correctly.
Read articleA plain-English introduction to UAE corporate tax — who is in scope, the 0% and 9% bands, free zone treatment, registration and filing deadlines.
Read articleWho can claim UAE VAT refunds, when a credit position arises, how the EmaraTax VAT311 process works, and the documentation that decides approval speed.
Read articleHow UAE VAT applies to online sales: place of supply, goods versus digital services, marketplace fees, reverse charge and the 2026 e-invoicing horizon.
Read articleUAE VAT end to end: registration thresholds, four rate categories, input VAT recovery, imports, returns, penalties and the e-invoicing mandate from July 2026.
Read articleUAE master file and local file rules — the AED 200m and AED 3.15bn thresholds, what each file must contain, the 30-day production window and retention duties.
Read articleThe UAE corporate tax questions businesses ask most: rates, thresholds, free zone treatment, Small Business Relief extended to 2029, DMTT and filing.
Read articleWho falls under UAE transfer pricing rules, how arm
Read articleUAE tax residency for individuals — the 183-day and 90-day tests under Cabinet Decision 85 of 2022, and how to obtain a Tax Residency Certificate from the FTA.
Read articleState-level incentives are shaping where foreign investors land in India in 2026. How Gujarat, Maharashtra, Tamil Nadu and other leading states compare.
Read articleUAE Small Business Relief now runs to tax periods ending 31 December 2029: eligibility, the AED 3 million test, the election, exclusions and planning.
Read articleWhen the UAE reverse charge applies, how to book it in the VAT return, recovery limits for exempt activity, and the errors that trigger FTA queries.
Read articleHow the UAE defines related parties and connected persons, what documentation the FTA expects behind intercompany charges, and the dealings most at risk.
Read articleThe UAE qualifying investment fund exemption under Cabinet Decision 34 of 2025 — conditions, investor-level rules, QLPs and the investment manager exemption.
Read articleHow the Mutual Agreement Procedure resolves double taxation under UAE tax treaties — legal basis, time limits, the process step by step and readiness measures.
Read articleFour years into CEPA, India–UAE trade has crossed USD 100 billion for a second year — where manufacturing and logistics opportunities sit for UAE investors.
Read articleA working method for accurate UAE VAT returns: pre-filing reconciliations, reverse charge and customs checks, credit notes, and e-invoicing from July 2026.
Read articleWhy VAT compliance fails in the ledger before the return: tax-code errors, invalid invoices, missing export evidence, import mismatches and RCM gaps.
Read articleHow UAE corporate tax treats holding companies — exempt domestic dividends, the participation exemption tests, free zone status and substance duties.
Read articleHow high-net-worth UAE residents plan beyond zero personal tax — corporate tax on entities, ADGM and DIFC family structures, treaty access and succession.
Read articleA reader-friendly map of the ATB Knowledge Series on UAE corporate tax — foundations, free zones, special regimes, compliance pitfalls and audience FAQs.
Read articleWhen UAE freelancers and sole establishments enter corporate tax — the AED 1 million turnover trigger, the 9% rate, small business relief and filing duties.
Read articleFree zone status alone does not secure 0% UAE corporate tax — QFZP conditions, qualifying vs non-qualifying income, de minimis limits and what failure costs.
Read articleUAE free zone tax rules under corporate tax — qualifying free zone person conditions, qualifying income, the de minimis test and keeping the 0% rate.
Read articleWhen foreign companies fall within UAE corporate tax — permanent establishment triggers, nexus, UAE-sourced income, 0% withholding and treaty relief.
Read articleThe UAE corporate tax compliance calendar — registration, the nine-month return deadline, payment, elections, audited accounts and seven-year records.
Read articleFirst-cycle corporate tax answers for UAE companies — registration timelines by incorporation date, first-period elections, accounting standards and groups.
Read articleFree zone corporate tax questions answered — de minimis mechanics, qualifying versus excluded activities, losing QFZP status for five periods, branch options.
Read articleHow UAE corporate tax reaches foreign companies — permanent establishment triggers, nexus from UAE real estate, treaty interplay and branch-level accounting.
Read articleUAE corporate tax exemptions and reliefs: exempt entities, participation exemption, free zone regime, restructuring relief and Small Business Relief.
Read articleUAE excise tax after the January 2026 reform — 100% on tobacco, vaping and energy drinks, the tiered sugar levy on sweetened drinks, and compliance duties.
Read articleUAE tax for e-commerce and digital businesses — VAT place-of-supply rules, corporate tax exposure and the e-invoicing mandate phasing in from July 2026.
Read articleHow UAE corporate tax reaches e-commerce, SaaS and platform businesses — sourcing, free zone treatment, revenue recognition and the VAT interaction.
Read articleUAE corporate tax mapped end to end — who is taxable, the 9% rate and AED 375,000 threshold, exemptions, free zone treatment, the 15% DMTT and key deadlines.
Read articleForming a UAE corporate tax group — the 95% ownership tests, loss offset and single-return benefits, joint liability, free zone limits and clawback risk.
Read articlePractical corporate tax answers for UAE SMEs: cash-basis accounting, audit thresholds, Small Business Relief to 2029 and loss rules.
Read articleCorporate tax questions UAE fund managers and property investors ask — QIF and REIT exemption conditions, investor thresholds, real estate income and filings.
Read articleWhen UAE freelancers and individual entrepreneurs enter corporate tax — the AED 1 million turnover trigger, what stays personal, licences and registration.
Read articleThe VAT filing errors UAE businesses repeat, and the penalty framework that changed in April 2026: late filing, late payment, records and disclosure.
Read articleHow the UAE treats capital gains, dividends and foreign income for individuals — what stays untaxed, where source-country tax applies and how treaties help.
Read articleThe corporate tax errors UAE businesses keep repeating — 0% complacency, free zone misclassification, careless SBR elections, weak records and late filings.
Read articleFree zone, mainland, ADGM or DIFC? How to choose the right UAE jurisdiction by starting from how the business will actually operate.
Read articleBuild independently, acquire an existing platform, or enter through a joint venture? How to weigh the three UAE entry routes against commercial reality.
Read articleTransfer pricing is no longer a large-multinational concern. What UAE corporate tax means for related-party transactions and operational substance.
Read articleLicence fees are only the starting point. The real cost of a UAE company depends on banking, staffing, tax compliance and restructuring later.
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