- within Tax, International Law, Government and Public Sector topic(s)
- in United States
Most firms eventually hit a ceiling. Outsourcing helps, but it cannot fully solve the need for consistency, culture fit, and long-term scalability. This is why more leaders are turning toward an ownership model: creating their own "captive", also known as a global capability centre (GCC).
A captive allows an organisation to build an offshore team that mirrors its standards, workflows, and expectations. This is where the real opportunity begins.
Once you understand what a captive is and why firms choose it, the next question becomes how to build one that actually works. This article breaks down the concept, the advantages, and the practical steps to get started.
What is a captive (GCC)?
A captive is an offshore operation your firm owns and oversees. It functions as an extension of your domestic office, using your systems, following your standard operating procedures (SOPs), and aligning with your expectations for quality and communication. It is not a vendor setup. It is your team, designed for continuity and consistency.
Think of it as a second office that supports the talent you need to grow. You shape workflows, review steps, communication style, and performance standards across locations.
A good example of how firms approach this is TOTL Advisors' Build, Operate, Transform, Transfer framework (BOTT). Firms using phased models like BOTT often stabilise faster, onboard talent more efficiently, and see early improvements in accuracy and turnaround times. As teams move through transform, they typically report reduced rework and more predictable delivery. By transfer, the operation is mature, aligned, and ready for full ownership.
Why firms are choosing the captive advantage
A captive gives growing firms a more controlled and predictable way to scale. Key advantages include:
- More control over quality: Your workflow, your review process, your standards.
- Culture that aligns across locations: Teams adopt your communication norms and expectations.
- Talent built for long-term needs: You design roles intentionally for tax, audit, client accounting services (CAS), and specialty work.
- Room to improve how you work: Stable offshore capacity creates space for process redesign and automation.
- A model that strengthens competitiveness: A mature captive supports growth, improves margins, and expands capability.
How to get started
Most firms begin with a few core steps:
- Define your vision for the next 1, 3, and 5 years.
- Identify the roles you will need as you scale.
- Choose how the team will work — office, hybrid, or remote.
- Build the structure with the right legal setup, hiring plan, and SOP alignment.
- Grow with guided support so the captive matures into a stable, fully owned operation.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
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