1. The UAE as the Natural Hub for South-Asian Capital

The Indian and Pakistani diasporas form the largest expatriate population in the UAE, and the bilateral trade and investment relationships are among the deepest in the Gulf. For founders, family businesses and HNW families from the subcontinent, the UAE offers political stability, a USD/AED-pegged currency, an active India–UAE Comprehensive Economic Partnership Agreement (CEPA), and a federal corporate tax regime that remains competitive at 9%, with a 0% rate available for qualifying free-zone income (subject to the latest amendments and implementing regulations).

2. Choosing the Right Jurisdiction

For trading and operating businesses with UAE-resident customers, a mainland (onshore) entity licensed by the relevant Department of Economic Development is the cleanest route, with 100% foreign ownership permitted under Federal Decree-Law No. 32 of 2021. For holding structures, family offices, NRI investment vehicles and IP warehousing, the DIFCand ADGM — independent English common-law jurisdictions — remain the preferred platforms; both permit foundations, prescribed companies and dual-class share structures familiar to Indian and Pakistani succession planners.

3. India–UAE Tax Treaty and Substance

The India–UAE Double Taxation Avoidance Agreement (1993, subject to subsequent protocols) governs withholding on dividends, interest, royalties and capital gains, and includes tie-breaker residency rules for individuals. Treaty entitlement is no longer automatic: claimants must hold a Tax Residency Certificate issued by the UAE Ministry of Finance and must demonstrate genuine economic substance in the UAE. Pure shell companies — common a decade ago — no longer survive scrutiny under Indian GAAR or under the UAE's own economic-substance regulations.

4. Banking and KYC for Subcontinental Clients

UAE banks apply enhanced due diligence to every newly incorporated company. Indian and Pakistani shareholders are routinely onboarded, but the account-opening file should include notarised and apostilled (or Hague-attested) constitutional documents, documented source of funds, the most recent personal and corporate tax filings from the home jurisdiction, and an in-person interview with the ultimate beneficial owner. NRI clients with long-standing UAE residency typically have the smoothest onboarding experience.

5. Succession Planning and DIFC Wills

A critical and often overlooked issue for Indian and Pakistani families is UAE succession law. For UAE-situated assets — bank accounts, real estate, shareholdings — non-Muslims may now elect the succession law of their home jurisdiction by registering a will with the DIFC Wills Service Centre or the Abu Dhabi Judicial Department's non-Muslim wills register. Without such a registered election, UAE courts will default to Sharia distribution rules for all assets situated in the UAE, regardless of the testator's domicile. This Office strongly recommends a registered DIFC will for any subcontinental expatriate holding UAE real estate or operating-company shareholdings.

6. Golden Visa and Family Sponsorship

The Golden Visa grants 10-year renewable residency. Indian and Pakistani investors most commonly qualify via real-estate investment of AED 2 million or above, with the title registered at the Dubai Land Department or the relevant Abu Dhabi authority. The principal applicant sponsors spouse and children on a single file, and there is no minimum-stay obligation to maintain the visa — a significant advantage over comparable European residency-by-investment programmes.

7. Disputes and Cross-Border Enforcement

For contracts involving Indian or Pakistani counterparties, this Office recommends drafting dispute-resolution clauses that refer to DIFC-LCIA or ADGM Arbitration Centre. Both produce New York Convention awards enforceable in India and Pakistan, and both conduct proceedings in English. Reliance on direct judgment enforcement between subcontinental and UAE onshore courts is possible but less predictable than well-drafted arbitration.