In Dubai, take a free zone licence to serve clients outside the UAE and a mainland one to sell inside it; no Emirati partner is needed.

Corporate tax is 0 per cent up to AED 375,000 of taxable income and 9 per cent above. The money you send from India is overseas direct investment and counts against your USD 250,000 a year Liberalised Remittance Scheme limit, so talk to your bank first. Do not pay for a licence, desk and visa before there is one UAE customer.