Cross-Border Tax Insights: India, the UAE & the USA
Sourced, practical guides on cross-border tax, FEMA, structuring and compliance across India, the UAE & the USA, prepared by the LexVerge editorial team and reviewed by Vijay Dhawan, Managing Partner.
Practical cross-border tax, written by the people who do the work
LexVerge Insights covers the tax, FEMA and compliance questions that come up when a business or a family works across India, the UAE and the USA. Every guide cites the provision or official source it relies on, shows when its facts were last checked and whether it has been reviewed by Vijay Dhawan, and is updated when the law changes, including the renumbering under India’s Income-tax Act, 2025. See how we write and check our guides.
The guides fall into five areas: the tax on foreign artists and live events in India; the India–UAE corridor for founders, families and NRIs; UAE corporate tax, VAT and compliance; the India–US corridor for founders with a US company; and Indian tax, FEMA and disputes. New to a subject? Start with the topic page, or look up a term in the glossary. To put numbers on a question, use the calculators.
All insights
NRI Selling Property in India: TDS, Form 128 and the No-TAN Rule from October 2026
How the sale of Indian property by an NRI is taxed and withheld in 2026, how a Form 128 certificate cuts the withholding, the new…
Read →Oct 7, 2026UAE Top-up Tax (DMTT) Registration: Who Must Register by 30 November 2026
Which UAE entities of large groups must register for the Domestic Minimum Top-up Tax, the 30 November 2026 transitional deadline,…
Read →Oct 7, 2026APR for Your Dubai Company or US LLC: RBI’s 2026 Rule on Who Must Audit the Accounts
Who must file an Annual Performance Report, when it needs audited accounts, and what the RBI's July 2026 clarification on host-cou…
Read →Oct 7, 2026UAE Input VAT Verification Rules from 1 October 2026: What to Check Before You Claim
The supplier and purchase checks UAE VAT-registered businesses must carry out and document from 1 October 2026 under FTA Decision…
Read →Sep 25, 2026UAE Transfer Pricing Disclosure Form, Master File and Local File: Thresholds Explained
The UAE transfer pricing thresholds for the disclosure form, master file and local file, which transactions count, and the India-U…
Read →Sep 25, 2026UAE Corporate Tax Return: Due Dates, Late Filing Penalties and the 14% Late Payment Charge
UAE corporate tax return due dates by year end, the late filing and late payment penalties, the late registration waiver and a pla…
Read →Sep 25, 2026UAE E-Invoicing Mandate: Deadlines and Steps for Indian-Owned Companies
The UAE e-invoicing timeline, who is in scope, the penalties and a six-step readiness plan for UAE companies owned by Indian group…
Read →Sep 25, 2026NRI Residential Status for Indians in the UAE: 182 Days, 120 Days and Deemed Residency
The residence tests in section 6 of the Income-tax Act, 2025 applied to Indians living in the UAE, with five common situations and…
Read →Sep 25, 2026US LLC for Indian Residents: FEMA Rules, Indian Tax and US Filings
What an Indian resident must do under FEMA to own a US LLC, how the US and India tax it, and when a C-corporation or an Indian com…
Read →Sep 25, 2026Form 10F Is Now Form 41: How Non-Residents Claim Tax Treaty Benefits in India
The documents that decide whether a treaty rate applies to a payment from India: the TRC, Form 41 (formerly Form 10F), PAN and the…
Read →Sep 25, 2026Lower Deduction Certificate for Non-Residents: Form 128 Under Section 395
How non-residents, including NRIs selling property, get a nil or lower TDS certificate under section 395 using Form 128, which rep…
Read →Sep 25, 2026Income-tax Act 2025 Section Mapping for Cross-Border Work: Old vs New Sections and Forms
The 1961-to-2025 section and form map a cross-border practitioner needs: non-resident TDS, lower deduction, treaty relief, transfe…
Read →Sep 17, 2026Tax Litigators in India: CA, Advocate or Both? Forums, Deadlines and How to Choose
Who can represent you at each stage of an income-tax or GST dispute, the deadlines and pre-deposits at every forum, and eight chec…
Read →Sep 17, 2026Best Tax Consultants in India? How to Choose the Right Firm for Your Problem
The types of tax firm in India, what each is good at, how fees work, ten questions to ask, and an honest account of which problems…
Read →Sep 17, 2026Transfer Pricing Between India and the UAE: Related-Party Transactions Under Two Regimes
How Indian and UAE transfer pricing rules apply to the same intercompany transactions, which India-UAE structures attract scrutiny…
Read →Sep 17, 2026Reverse Flip to India: Routes, Tax Cost and the Fast-Track Merger
How startups move their holding company back to India, what the 2024 fast-track merger route changed, where the tax actually falls…
Read →Sep 17, 2026Delaware Flip for Indian Startups: FEMA, Tax Cost and When It Still Makes Sense
How a flip works, why the share swap is taxed in India, what FEMA requires on both legs, and the permanent US compliance that foll…
Read →Sep 17, 2026DGGI Summons Under Section 70: What to Do, What to Say and What to Sign
A practical guide to responding to a GST intelligence summons: the safeguards officers must follow, how to handle the statement, w…
Read →Sep 17, 2026FEMA Compounding and Late Submission Fee: Fixing FDI and ODI Reporting Defaults
When a missed FC-GPR, FC-TRS, Form FC or Annual Performance Report can be settled with a Late Submission Fee, when it needs compou…
Read →Sep 17, 2026Form 5472 for an Indian-Owned US LLC: Who Files, When, and the USD 25,000 Penalty
Why a single-member US LLC owned from India has an annual IRS filing even with no income, how to file it, how to fix missed years,…
Read →Sep 17, 2026UAE Tax Residency Certificate for Indians: Eligibility, Documents and the 183-Day Trap
How to obtain a UAE tax residency certificate, why 90 days is enough for the UAE but not for the India-UAE treaty, and the Indian…
Read →Sep 17, 2026UAE Corporate Tax for Indian Businesses: What Changes When the Owner Is in India
The UAE rules an Indian-owned company must follow, the free-zone trap for group service companies, Small Business Relief ending in…
Read →Sep 17, 2026Section 393: TDS on Payments to Non-Residents Under the Income-tax Act, 2025
Section 195 is now part of the table in section 393(2). How the new structure works, what stays the same, how to work out the rate…
Read →Sep 17, 2026Form 145 and Form 146: The New Form 15CA and 15CB for Foreign Remittances
From 1 April 2026 the foreign remittance forms have new numbers under the Income-tax Act, 2025. What changed, which part applies,…
Read →Sep 17, 2026ODI vs LRS: How to Fund a UAE Company from India Without Breaching FEMA
The two routes an Indian resident can use to capitalise a Dubai company, their limits and reporting, and the first-month mistakes…
Read →Sep 17, 2026POEM Risk for a Dubai Company Owned by Indian Residents
When a UAE company becomes tax resident in India, the Rs 50 crore threshold, the active business test, and the governance that kee…
Read →Sep 17, 2026GST Reverse Charge on Foreign Artist Fees for Events in India
Why an Indian promoter pays 18% IGST on a foreign artist's fee, when the liability arises on advances, and how the credit is recov…
Read →Sep 17, 2026Article 17 of India’s Tax Treaties: How Foreign Artistes and Sportspersons Are Taxed
Why a foreign performer is taxable in India without a permanent establishment, how the look-through rule reaches the artist's comp…
Read →Sep 17, 2026TDS on Payments to Foreign Artists Performing in India: Rates, Treaty Rules and Compliance
What an Indian promoter must withhold when paying an international artist, why the rate differs for the artist and the artist's co…
Read →Jul 2, 2026Cross-Border Structuring Across India, the UAE and the USA: A Practical Primer
How holding structures across India, the UAE and the USA are taxed: the headline rates, where treaties do the work, and why sequen…
Read →Jul 2, 2026Setting Up a Company in the UAE: Free Zone vs Mainland
Free zone or mainland in the UAE: ownership, where you can trade, corporate tax at 0% or 9%, VAT and banking compared for founders…
Read →Jul 2, 2026GILTI Becomes NCTI: How US Tax Reaches Your Indian Subsidiary from 2026
From 2026 GILTI is replaced by NCTI. How the US taxes the profits of an Indian subsidiary owned through a US parent, and what foun…
Read →Jul 2, 2026India Corporate Tax Rates for Tax Year 2026-27: 22%, 25%, 30% and the Closed 15% Regime
The corporate tax rates that apply under the Income-tax Act, 2025, the new section numbers, why new manufacturers can no longer ge…
Read →Jul 2, 2026The India-UAE Tax Treaty (DTAA): Withholding Rates and How Relief Works
Dividend, interest and royalty rates under the India-UAE tax treaty, why technical service fees are treated differently, how capit…
Read →Jul 2, 2026Qualifying Free Zone Person: How to Keep the 0% UAE Tax Rate
The five conditions a UAE free-zone company must meet to keep 0% corporate tax, the de minimis limit, and what happens for five ye…
Read →Jul 2, 2026UAE Corporate Tax Explained: the 9% Rate, the 0% Band, and Who Pays
UAE corporate tax is 0% up to AED 375,000 of taxable income and 9% above it. Who must register, how the 9% is computed and the 15%…
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