A Comparative Analysis of Corporate Beneficial Ownership Frameworks in Switzerland and IndiaCorporate transparency has moved from an administrative preference to a fundamental global regulatory standard. Both Switzerland (TJPG/LETA) and India (Sections 89 & 90, Companies Act 2013) mandate exposing the natural persons behind corporate structures, but their mechanisms differ significantly:Thresholds & Scope: Switzerland applies a capital/voting threshold across both direct and indirect owners. India enforces a lower threshold, targeting indirect holding structures via the Significant Beneficial Owner (SBO) rules. India enforces a lower threshold, targeting holding structures via the Significant Beneficial Owner (SBO) rules. India relies on a multi-step chain: the SBO submits to the company, which then files with the Ministry of Corporate Affairs (MCA).