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Income Tax & International Taxation

Cross-border tax advisory for NRIs and expatriates, covering Indian tax filing, DTAA relief and transfer pricing matters.

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Overview

What we cover.

Living or doing business between the UAE and India brings its own tax questions — residency status, DTAA relief, property income, remittances and, for group structures, transfer pricing. PNPC Global's cross-border tax desk serves the large Indian diaspora in the UAE with Indian income tax filing, inheritance and property advisory, and international taxation support that keeps both sides of the corridor compliant.

Why PNPC Global

The UAE-India Double Taxation Avoidance Agreement (DTAA) allows NRIs and Indian-origin residents of the UAE to avoid being taxed twice on the same income, but claiming that relief correctly requires accurate residency determination, documentation and, often, a Tax Residency Certificate. Cross-border remittances out of India also trigger Form 15CA/15CB compliance, and related-party transactions between UAE and Indian group entities fall under transfer pricing rules on both sides.

Highlights

Popular in Income Tax & International Taxation.

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NRI Taxation & Income Tax Return Filing for UAE-resident Indians and other NRIs

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DTAA-based tax advisory to prevent double taxation on cross-border income

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Inheritance Tax Planning & Gifting Advisory for cross-border family wealth

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NRI Property Consulting covering purchase, holding and repatriation of Indian real estate

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Form 15CA/15CB & Cross-Border Remittance Compliance for outward remittances from India

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Transfer Pricing Documentation & CbCR Advisory for UAE-India group structures

Common questions

Income Tax & International Taxation — your questions, answered.

As an NRI based in the UAE, do I still need to file an Indian income tax return?
If you have Indian-sourced income — rental income, capital gains, interest, or income above the basic exemption threshold — you generally need to file a return in India, even as a non-resident. We assess your specific income streams and residency status to confirm your filing obligation.
How does the UAE-India DTAA help me?
The DTAA prevents the same income from being taxed in both India and the UAE (or reduces the tax rate applied), and it also helps establish which country has primary taxing rights over specific income types. Since the UAE does not levy personal income tax, DTAA relief mainly matters for Indian-sourced income taxed in India.
What is a Tax Residency Certificate and do I need one?
A Tax Residency Certificate (TRC), issued by the UAE Federal Tax Authority, evidences your UAE tax residency and is typically required to claim DTAA benefits in India. We handle the TRC application alongside your DTAA claim.
What are Form 15CA and 15CB, and when do they apply?
These forms are required for most remittances out of India above prescribed thresholds — 15CB is a chartered accountant's certificate on the taxability of the remittance, and 15CA is the remitter's declaration filed with the Income Tax Department. We prepare both for property sale proceeds, gift remittances and other outward transfers.
Does transfer pricing apply to a UAE company with an Indian subsidiary or vice versa?
Yes — transactions between related UAE and Indian entities (management fees, intercompany loans, goods, services) fall under transfer pricing rules in India and, since the introduction of UAE Corporate Tax, in the UAE too. We prepare arm's length documentation on both sides.

Talk to a specialist about Income Tax & International Taxation.

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