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UAE to India · Capability centres

Global capability centres in India for UAE groups

CA Utsav Dogra, Chartered Accountant, ICAI M. No. 542375 · Updated

In brief

A UAE group's captive centre in India is usually a wholly owned subsidiary paid on a cost-plus basis. The design points are the transfer pricing model, assignment of IP to the parent, GST treatment of exports, data transfers, and keeping parent staff from creating a permanent establishment.

What is specific to UAE companies

UAE groups more often use India for back-office and technology support for Gulf operations.

Our services

How SU and Company helps

We set up and run capability centres and sector-specific entities.

  • Sector FDI conditions and approvals
  • Capability centre structuring and cost-plus model
  • GST export set-up and refunds
  • Payroll for fast-growing teams

Questions

Can a capability centre start under an employer of record?

Yes, for a short period, but a subsidiary is needed for scale, IP and transfer pricing clarity.

General information as at 5 November 2026, not advice for a particular case. Indian and UAE rules change often; confirm the current position before acting. UAE law points should be confirmed with a UAE adviser.

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