| Points | Partnership                       | Corporation.         |
| ---------               | -----------      | --------- |
| Governed by | Full control by partners | Directors appointed by shareholders |
| Ease of setup | Easy , might not even have to register | Hardest to setup and maintain |
| Liability | Limited partnership or LLP are options | Always limited liability |
|Ownership | Hard to transfer , partnership agreement should be checked | Easy via handing over of shares
| Tax | should check | "|
| Foreign partners | should check | " |
| Transfer of shares | One cannot transfer without the consent of the other | I think transfer of shares is upto the discretion of the shareholders