Indian residents face difficulties in investing outside the country due to tax regulations. However, incorporating a Limited Liability Partnership (LLP) offers a way around these restrictions for high net worth individuals, as LLPs are permitted to invest abroad via two modes: overseas direct investments (ODI) and overseas portfolio investments (OPI). LLPs registered as an 'Indian entity' are not subject to the usual remittance rules and tax rates. This route provides a tax-efficient method to create a global portfolio, although experts warn that the loophole may be closed in the future.