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Anything involving technical research and writing. It’s nearly impossible to get a memo back from India without it being a dumpster fire. I don’t envy them though. I couldn’t imagine trying to be technical in a 2nd language.
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Some concepts common to America I have been learning my entire life without even knowing it, because it is ingrained in our society. If you have never “lived it” it will be much harder to learn and will take longer. I know one language (English) and one culture (US) so I am very ignorant myself.
I was a management accountant for a company that had a large team in India. While I'm sure some pieces could have been passed off, there was a lot of coordinating with business leaders and reporting that didn't make sense to move. It's not always a matter of whether it can be moved. So I would say the more domestic coordination required, the less likely it is to move. Biggest reason why client services (audit/ consulting) won't go overseas entirely any time soon.