As to whether it makes a substantive difference whether a Christian enters into a partnership or a corporation with a non-Christian, Scripture does not offer a clear-cut answer to this. Paul advises in 2 Corinthians 6:14 “Be ye not equally yoked together with unbelievers: for what fellowship hath righteousness with unrighteousness? And what communion hath light with darkness?” This might legitimately be construed to mean that one should not enter into a business partnership because this implies a relationship of equality. However, it is equally valid to come to the conclusion that the equality that Paul is referring to here is a spiritual one. So long as a Christian does not try to engage on an equal level in spiritual matters with a non-Christian, then she or he can engage in matters of the world.
James 4:4-5 offers some important insight into these questions. The key questions that the Christian must ask herself or himself when engaging in any form of interaction with non-Christians is whether such associations will prompt her or him to be less dedicated to God, more inclined to be tempted, less vocal about her or his beliefs. If the answer to all of these questions and similar questions is an unqualified no, then the Christian may engage in the activity with a clear conscience. This will be true no matter what the legal niceties of the relationship may be.
Storms, S. (2008). The Life of the Church in the World vs. The Life of the World in the Church (2 Cor. 6:14-16a). Retrieved from http://www.enjoyinggodministries.com/article/the-life-of-the-church-in-the-world-vs.-the-life-of-the-world-in-the-church-2-cor-614-16a/.