Choosing a country
| United States | Singapore | UAE | United Kingdom | |
|---|---|---|---|---|
| Best for | US investors, customers, SaaS | Asia HQ, investors in SE Asia | Middle East customers, Gulf capital | UK and European customers |
| Local director needed? | No | Yes — one ordinarily resident director | Depends on licence; no Emirati shareholder needed for most activities | No (UK registered office needed) |
| Corporate tax | 21% federal plus state | 17%, with start-up and partial exemptions | 0% up to AED 375,000, then 9% (0% on qualifying free zone income) | 19% to 25% |
| Guide | US incorporation | Singapore | Dubai / UAE | UK |
The India side: overseas direct investment (ODI)
Any investment by an Indian resident into the shares of an unlisted foreign company is ODI under FEMA’s Overseas Investment Rules, 2022 — whether it’s USD 1 or USD 1 million.
| Resident individual (founder) | Indian company | |
|---|---|---|
| Route | ODI within the Liberalised Remittance Scheme | ODI under the automatic route |
| Limit | USD 250,000 per financial year (all LRS remittances together) | Up to 400% of net worth; RBI approval above USD 1 billion in a year |
| What you can invest in | Only an operating foreign company, not in financial services, and — if you control it — one with no subsidiaries of its own | Operating companies and, with conditions, holding structures |
| Reporting | Form FC through your bank; Annual Performance Report by 31 December | Form FC; Annual Performance Report by 31 December |
| Tax side | 20% TCS on remittances above ₹10 lakh a year (creditable); disclose in Schedule FA | Transfer pricing on dealings with the subsidiary |
Late filings can usually be regularised with a late submission fee within three years — but until then you can’t make further investments. Details: ODI rules for founders.
Where the company is managed from
If the key management and commercial decisions of your foreign company are actually made in India, India can treat it as an Indian tax resident (“place of effective management”). Under the CBDT’s circular this applies to foreign companies with turnover above ₹50 crore, and treaty tie-breakers look at the same question. Plan board meetings, signatories and decision-making accordingly.
How we do it
Structure
Country, entity type, who holds the shares (you or your Indian company), tax model and an ODI plan.
Incorporate & fund
Formation with local partners, bank account, and the remittance with Form FC through your bank.
Stay compliant
Annual Performance Report, Schedule FA, transfer pricing and the foreign company’s own filings.
Already have a company abroad and want to bring it home? See the reverse flip service.